Index to historic documents

Income Tax

Keywords: Equipment royalties, Royalties withholding tax, Tax determination TD 93/100

Short Summary: Payment of "Equipment royalties" pursuant to a contract entered into prior to 8pm on 18 August 1992.

File Reference: 91/9830-0 (TD 93/100)

Ruling Type: NO Taxation Ruling

Copy Available: Unedited

Original Office: National Office

Date Entered: 17/08/1993

Date Updated: 07/09/1993

Issue Date: 03/06/1993

Legislative References: DIV 11A PtIII