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14 Jan 09 New withholding arrangements for managed fund distributions to non-residents

The ATO has published a factsheet entitled "New withholding arrangements for managed fund distributions to foreign residents". The factsheet provides a general overview of the new tax and withholding arrangements for the fund payment part of managed fund distributions to foreign residents. Broadly, a fund payment represents the Australian source net income (other than dividends, interests and royalties) of the trust. For a copy of the factsheet, go here.

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