ITAA 1936 s 128B

Singapore resident receiving Australian sourced excluded royalties

Withholding Tax: dividends paid in respect of redeemable preference shares - rate of withholding tax determined under the United States Convention

Royalty withholding tax: lease payments to United States tax treaty resident for hiring substantial equipment - royalty withholding tax

Withholding tax: lump sum amount payable by the Administrator of an Australian resident company to non-resident Note holders

Withholding Tax Exemption: interest and dividends paid by an Australian resident and received by a Dutch Stichting as unitholder in an Irish Common Contractual Fund

Dividends: non-share dividends and interest - superannuation fund for foreign residents - withholding tax

Non-assessable and Non-exempt Income - Dividends: non-share dividends and interest of a superannuation fund for foreign residents

Dividends: non-share dividends and interest - foreign superannuation fund - withholding tax

Dividend withholding tax: dividend paid by an Australian resident company to a New Zealand Limited Partnership

Singaporean resident company receiving Australian sourced royalties

Income tax: can section 160ZZZJ of Part IIIB of the Income Tax Assessment Act 1936 apply to interest entered in the accounting records of an Australian branch of a foreign bank if the interest relates to a borrowing the branch has obtained from a third party?

Income tax: is a non-resident head lessor of substantial equipment liable for royalty withholding tax under subsection 128B(5A) of the Income Tax Assessment Act 1936 on lease payments it receives from a Singaporean resident who subleases that same equipment to an entity which operates it in Australia?

Income tax: does a United Kingdom resident company (UK Co), that beneficially owns a dividend paid by an Australian resident company (Aus Co), hold directly at least 10 per cent of the voting power in Aus Co for the purposes of Article 10.2(a) of the United Kingdom Convention (the Convention) in the following circumstances:(a) a nominee shareholder owns shares carrying at least 10 per cent of the voting power in Aus Co for the benefit of UK Co; and (b) the nominee undertakes to UK Co to exercise all rights of voting and other privileges attaching to the shares in such manner as UK Co shall direct or approve?

Income tax: ascertaining the right to tax United States (US) and United Kingdom (UK) resident financial institutions under the US and the UK Taxation Conventions in respect of interest income arising in Australia

Income tax: interest withholding tax - cross-border interbranch funds transfers within resident authorised deposit-taking institutions

Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income

Dividend withholding tax: dividend paid by an Australian resident company to another Australian resident company as nominee shareholder for a United Kingdom resident company.

Withholding tax: interest derived by an Australian resident in carrying on business at or through a permanent establishment outside of Australia