Legislation

ITAA 1936 s of the payment will be subject to royalty or interest withholding tax pursuant to subparagraph 128B(2B)(b)(ii) or 128B(2)(b)(ii)

ATO documents that consider ITAA 1936 s of the payment will be subject to royalty or interest withholding tax pursuant to subparagraph 128B(2B)(b)(ii) or 128B(2)(b)(ii)

1 document

TR 2007/11currentTR · 2007

Income tax: withholding tax and related implications for a non-resident head lessor or hire-purchase provider of substantial equipment where the equipment is obtained by another non-resident entity that subleases, subprovides or leases it for use in Australia