Corporate tax 2019

Interest withholding tax - Common issues

Source: National

Published Date: 6 Feb 2019

 

Sorry, this content is for members only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Already a Member? Login Now

This paper covers:

  • overview of interest withholding tax
  • double tax agreement exemptions
  • Section 128FA: public offer test for eligible unit trusts
  • letter of credit facilities
  • offshore trust lender
  • Section 128AC: hre purchase arrangements
  • assessability of interest.

Individual Session

Interest withholding tax - Common issues

Author(s): Ian Kellock , James Sainty , Bronwyn Kirkwood

Details

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.

Tags

Corporate tax 2019

Share this page