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Outsourcing – are you caught by the royalty withholding rules?

Publication date: 24 Oct 16 | Source: INTAX

Issue: October 2016

Pages: pp. 17-19


With the current trend for outsourcing offshore and smaller businesses looking for cost-effective products and services, there is a risk that payments to overseas providers for services may be royalty payments within Australian tax law.
This article outlines the current rules for royalty withholding obligations including the consequences of withholding and the failure to withhold. While it is not practicable to exhaustively cover the issue, this article highlights some scenarios that could arise through the use of illustrative examples.

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Clive Bird CTA
Clive is a Tax Partner with William Buck. - Current at 09 June 2004
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