Taxation Administration Act 1953

(a) the recipient or any of the recipients has an address outside Australia according to any record that is in the payer ' s possession, or is kept or maintained on the payer ' s behalf, about the transaction to which the royalty relates; or

(b) the payer is authorised to pay the royalty at a place outside Australia (whether to the recipient or any of the recipients or to anyone else).

For limits on the amount to be withheld, see section 12-300 .

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