Home / HomeThis final Taxation Ruling was issued on 18 October 2006. It was previously released as TR 2006/D3 - see 2006 TAXVINE No 8 (5) (17 March 2006). Its full title is "Income tax: withholding on payments to foreign residents for works and related activities". The Ruling considers what constitutes a 'payment under a contract entered into after 30 June 2004 (including payments to subcontractors) for works or related activities' for the purpose of regulation 44C of Taxation Administration Regulations 1976.
Withholding on payments to foreign residents for works and related activities - TR 2006/11
19 Oct 2006
For a copy of TR 2006/11, go here