Withholding tax - foreign superannuation fund The Commissioner made a private ruling regarding the application of paragraph 128B(3)(jb) of the Income Tax Assessment Act 1936 in relation to interest and dividend income derived by a foreign superannuation fund.

Non-binding edited private advice. This is an edited version of private advice the ATO gave to a specific taxpayer about their own circumstances. You cannot rely on it — it is not binding and provides no protection for anyone else (see PS LA 2008/4). Use it as a guide to the ATO’s thinking, not as authority.