Income Tax Assessment Act 1997
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5
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GENERAL
Division 840
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Withholding taxes
Guide to Division 840
SECTION 840-1
What this Division is about
View history note
Hide history noteThis Division provides the rules to determine if you are liable to pay income tax in respect of certain Australian sourced income paid to you, or which you are entitled to receive.
The rules are relevant for foreign residents and certain other entities.
The income tax payable is a withholding tax. The associated withholding obligations are in the Taxation Administration Act 1953 .
Amounts on which there is a liability to pay withholding tax are non-assessable non-exempt income.
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