Legislation

ITAA 1936 s 17A(5) of the Agreements Act provides that if a payment made to a resident of a foreign country with which Australia has a tax treaty is a royalty within the meaning of subsection 6(1)

ATO documents that consider ITAA 1936 s 17A(5) of the Agreements Act provides that if a payment made to a resident of a foreign country with which Australia has a tax treaty is a royalty within the meaning of subsection 6(1)