A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 11 PAYG withholding consequential amendments
Income Tax Assessment Act 1997
82 Section 12-5 (table)
Omit:
|
royalties royalty paid where tax instalment deductions have not been made by the payer, no deduction for |
|
substitute:
|
royalties royalty, no deduction for royalty paid to a non-resident until the withholding tax payable has been paid |
|
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
