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
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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