Legislation

ITAA 1936 s 16-30 of Schedule 1 to the TAA for not withholding from a royalty payment is not income tax payable under section 128B

ATO documents that consider ITAA 1936 s 16-30 of Schedule 1 to the TAA for not withholding from a royalty payment is not income tax payable under section 128B

1 document

ATO ID 2007/188currentATO ID · 2007

Failure to withhold from a royalty payment to a non-resident and the effect on the payment's deductibility