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08 Aug 11 Extension of due date for certain payments of non resident withholding tax

The ATO advises that the Commissioner of Taxation has exercised his power under s 255-10(2A) of Schedule 1 to the Taxation Administration Act 1953 to defer the time at which certain withholding tax liabilities are due and payable by non-resident individual taxpayers who satisfy certain conditions.

For an individual who satisfies all of the conditions, the due date for payment of the withholding tax on the interest or dividend income so disclosed is deferred to either:

  • the due date for payment of the individual's income tax liability in respect of their income year for the financial year ended 30 June 2011, or
  • if the individual does not have an income tax liability in respect of their income year for the financial year ended 30 June 2011, the date on which income tax would have been payable if the individual had an income tax liability in respect of their income year for the financial year ended 30 June 2011.

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