ITAA 1997 s 26-25

Income tax: indemnification of royalty withholding tax

Mischaracterisation of activities or payments in connection with intangible assets

Mischaracterised arrangements and schemes connected with foreign investment into Australian entities

Deductibility of interest payments that are exempt from withholding tax

Deductibility of an amount to a resident taxpayer who has not deducted withholding tax on an amount paid to a non-resident

Deductibility of interest payments by a foreign resident to another foreign resident where no withholding tax has been deducted from the payments

Income tax: indemnification of royalty withholding tax

Deduction for interest paid to overseas lender: withholding tax paid