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Withholding Tax and the Consequences of Failure to Withhold paper

Published on 25 May 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The Tax Administration Act 1953 imposes obligations on companies making particular types of payments to non-residents. It is important not to overlook these obligations because they have significant consequences including:

  • Loss/deferral of deductions
  • Impact on franking credits available
  • Administrative sanctions
  • Penal sanctions

Author profile:

Peter Stinson CTA
Peter is an Executive Director in the International Tax Services division of Ernst & Young’s Sydney office and has over 20 years experience in income tax and revenue related areas including an international secondment. In recent years Peter has been involved in advising domestic and international clients on a broad range of inbound and outbound tax issues. Current at 28 June 2011 Click here to expand/collapse more articles by Peter B STINSON.
 

This was presented at Manoeuvring the Maze: Tax Forum.

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