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26 Jun 08 Reporting obligations regarding certain payments to foreign residents - new regs

Income Tax Amendment Regulations 2008 (No 1) was made on 24 June 2008 and registered on the Federal Register of Legislative Instruments on 25 June 2008 as Select Legislative Instrument 2008 No 141.The Regulations amend the Income Tax Regulations 1936 prescribing reporting obligations for Australian entities concerning tax withheld from certain payments to foreign residents under Subdivision 12-H of the Taxation Administration Act 1953 (inserted by Tax Laws Amendment (Election Commitments No 1) Act 2008).

For a copy of Income Tax Amendment Regulations 2008 (No 1), go here

For a copy of the Explanatory Statement, click on ES/Supp Material

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