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Tax treaty relief from Australian interest withholding tax for US or UK financial institutions: final ruling

Publication date: 24 Mar 05 | Source: WEEKLY TAX BULLETIN

Issue: No 12 24 March 2005

Pages: 428-431


Treaty exemptions allow US and UK residents to fall outside of Australian interest taxation if derived by a financial institution which is unrelated to the payer. The relevant ruling for this exemption is TR 2005/5.








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Author profile

Thomas McAuliffe CTA
Thomas is a Senior Associate with the Sydney office of Allens Arthur Robinson. Thomas advises on domestic and international income taxation as it affects large corporations and managed funds, and specialises in mergers and acquisitions, debt and equity capital markets and structured finance. - Current at 01 February 2011
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