Taxation Determination

TD 93/98W

Income tax: when do the final royalty withholding tax provisions first apply?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This document has changed over time. View its history.

FOI status:

may be releasedFOI number: I 1215054

Notice of Withdrawal

Taxation Determination TD 93/98 is withdrawn with effect from today.

1. TD 93/98 explains that the final royalty withholding tax provisions apply from and including the recipient's 1993-94 income year (including adjustments for a substituted accounting period).

2. TD 93/98 is no longer of practical relevance. Accordingly it is being withdrawn.

Commissioner of Taxation
25 January 2017

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Previously issued as Draft TD 93/D81

References

ATO references:
NO 1-9N72KXS

Subject References:
Royalty withholding tax

Legislative References:
ITAA Pt III Div 11A