Legislation

ITAA 1997 s 16-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA), for failure to withhold from interest paid to a non-resident, constitute 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 Taxation Administration Act 1953 (TAA), for failure to withhold from interest paid to a non-resident, constitute a payment of withholding tax for the purposes of subsection 26-25(3)