Legislation

ITAA 1997 s 12 and 13 of this Ruling, the payment will still be taxable in the hands of the head lessor on an assessment basis under subsection 6-5(3)

ATO documents that consider ITAA 1997 s 12 and 13 of this Ruling, the payment will still be taxable in the hands of the head lessor on an assessment basis under subsection 6-5(3)

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