shopping_cart

Your shopping cart is empty

Withholding tax developments

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 14 Oct 99 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

In 1997 and 1999 important changes were made to the interest withholding tax (IWT) provisions of the Income Tax Assessment Acct 1936. These changes include amendments to the exemption available under section 128F of the Act. This presentation outlines : Extended definition of "interest"; The pre-July withholding tax liability; What the TLAA2 1997 Amendments do; The Government's response; When a 128F IWT exemption is available; The "public offer" test; Offers by dealers; ATO guidance; The problem with associates; The bearer debenture rules problem; What are the practical advantages of the new regime; What records should be kept; PAYG reforms

Author profile

David TEMBY

 

This was presented at International Tax Masterclass .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Transfer pricing - current hot spots

Author(s):  Stephen BRECKENRIDGE

Materials from this session:

International aspects of GST

Author(s):  Robert DEUTSCH

Materials from this session:

Foreign investment fund amendments

Author(s):  Peter NORMAN

Materials from this session:

Ralph report recommendations

Author(s):  Michael RIGBY

Materials from this session:

Withholding tax developments

Author(s):  David TEMBY

Materials from this session:

A consolidation regime

Author(s):  C.J GETZ

Materials from this session:

Further details about this event:

 

Copyright Statement