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The ATO says that ATO Interpretive Decision (ATOID) 2013/63 clarifies the withholding rate and income year that must be referenced, by non-custodians with a different income year to the managed investment trust (MIT).

An Australian resident trustee who withholds from a payment made to a foreign resident beneficiary, that is attributable to a MIT fund payment, must work out the withholding amount using:

  • s 12-390(6)(a) of Schedule 1 to the Taxation Administration Act 1953
  • the income year of the managed investment trust to which the fund payment relates.

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