ITAA 1997 s 16-30 of Schedule 1 to the TAA, for failure to withhold from interest paid to a non-resident, constitutes a payment of withholding tax for the purposes of subsection 26-25(3)
ATO documents that consider ITAA 1997 s 16-30 of Schedule 1 to the TAA, for failure to withhold from interest paid to a non-resident, constitutes a payment of withholding tax for the purposes of subsection 26-25(3)