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Withholding tax developments

Published on 14 Oct 99 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

In 1997 and 1999 important changes were made to the interest withholding tax (IWT) provisions of the Income Tax Assessment Acct 1936. These changes include amendments to the exemption available under section 128F of the Act. This presentation outlines : Extended definition of "interest"; The pre-July withholding tax liability; What the TLAA2 1997 Amendments do; The Government's response; When a 128F IWT exemption is available; The "public offer" test; Offers by dealers; ATO guidance; The problem with associates; The bearer debenture rules problem; What are the practical advantages of the new regime; What records should be kept; PAYG reforms

Author profile:

David TEMBY


 

This was presented at International Tax Masterclass.

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