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International withholding taxes paper

Published on 17 Aug 10 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • liability for witholding tax
  • witholding tax rates
  • foreign resident withholding regime for certain payments
  • managed funds distributions - withholding regime
  • collection of withholding tax
  • payment of withholding tax.

Author profile:

Peter Stinson CTA
Peter is an Executive Director in the International Tax Services division of Ernst & Young’s Sydney office and has over 20 years experience in income tax and revenue related areas including an international secondment. In recent years Peter has been involved in advising domestic and international clients on a broad range of inbound and outbound tax issues. Current at 28 June 2011 Click here to expand/collapse more articles by Peter B STINSON.
 

This was presented at An Introduction to Australia’s International Taxation System.

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Current issues in expatriate taxation

Author(s):  Stephen COAKLEY

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