Legislation

ITAA 1936 s 4 of the Agreements Act will operate to override the general rate of withholding tax that would apply under subsection 128B(4)

ATO documents that consider ITAA 1936 s 4 of the Agreements Act will operate to override the general rate of withholding tax that would apply under subsection 128B(4)

1 document

ATO ID 2003/932currentATO ID · 2003

Withholding Tax: entitlement to reduced treaty rate for unfranked dividends passing through an entity that is a resident of a non treaty country