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Making payments to foreign residents

Detailed information about international tax for business and making payments to foreign residents.

Administrative solution for AUD LIBOR

Proxy rate information on AUD LIBOR when applying section 160ZZZA of the ITAA 1936 for AUD notional intra-bank loans.

The effect of zero or negative LIBOR

The effect of zero or negative LIBOR on the application of section 160ZZZA of the Income Tax Assessment Act 1936.

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