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Failing to withhold non-resident withholding tax paper

Published on 02 Nov 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper focuses specifically on the consequences of failing to withhold on account of non resident withholding tax, and covers the following issues:

  • loss/deferral of deductions
  • Section 26-35 and section 82KK: how do they fit together?
  • impact on franking credits available
  • administrative sanctions
  • penal sanctions
  • flowing through trusts and trustee liabilities
  • interface with Part IVA
  • does the TAA language represent a change?

Author profile:

Betsy-Ann Howe CTA
Betsy is a Taxation Partner in the Sydney office of Mallesons Stephen Jaques working primarily in corporate and international tax with a focus on structured finance transactions, mergers and acquisitions and tax litigation. Betsy has over 20 years of experience in the taxation area, both in Australia and in New Zealand. In this role, Betsy provided tax advice across a wide range of transactions, particularly in the cross border acquisition and funds management areas. Current at 26 September 2007 Click here to expand/collapse more articles by Betsy HOWE.
 

This was presented at Annual Corporate Tax Intensive: Complex Tax Issues Uncorked.

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