Miscellaneous 2007

Failing to withhold non-resident withholding tax

Source: New South Wales

Published Date: 2 Nov 2007

 

This presentation 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?

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Individual Session

Failing to withhold non-resident withholding tax

Author(s): Betsy Howe CTA

Details

  • Published By: Betsy Howe CTA
  • Published On:2 Nov 2007
  • Took place at:Crowne Plaza Hunter Valley

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