Miscellaneous 2007

Failing to withhold non-resident withholding tax

Source: New South Wales

Published Date: 2 Nov 2007

 

This presentation focuses specifically on the consequences of failing to withhold on account of non resident withholding tax, and covers the following issues:

  • loss/deferral of deductions
  • Section 26-35 and section 82KK: how do they fit together?
  • impact on franking credits available
  • administrative sanctions
  • penal sanctions
  • flowing through trusts and trustee liabilities
  • interface with Part IVA
  • does the TAA language represent a change?

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Individual Session

Failing to withhold non-resident withholding tax

Author(s): Betsy Howe

Details

  • Published By: Betsy Howe
  • Published On:2 Nov 2007
  • Took place at:Crowne Plaza Hunter Valley

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2007

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