19 Oct 066 Withholding on payments to foreign residents for works and related activities - TR 2006/11This 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.
For a copy of TR 2006/11, go here