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On 19 January 2011, the ATO issued Taxation Determination TD 2011/1 entitled "Income tax and fringe benefits tax: can a non-resident entity be: (a) required to withhold amounts from salary and wages paid to an Australian resident employee for work performed overseas under section 12-35 of Schedule 1 to the Taxation Administration Act 1953? (b) subject to obligations under the Fringe Benefits Tax Assessment Act 1986 in relation to benefits provided to an Australian resident employee in relation to work performed overseas?"

It was previously released in draft form as TD 2010/D1.

The answer given to the question posed in the Determination is Yes, provided certain conditions are satisfied.


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