Taxation Determination

TD 93/116W

Income tax: to what extent are dividends paid by a resident company to a non-resident individual subject to withholding tax?

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FOI status:

Notice of Withdrawal

Taxation Determination TD 93/116 has been withdrawn with effect from 28 November 1994.

Commissioner of Taxation
19 January 1995

Previously issued as Draft TD 93/D1

References

ATO references:
NO BAN TD 25

Subject References:
franked dividends;
withholding tax

Legislative References:
ITAA 128B(1);
ITAA 128B(3)(ga);
ITAA 128B(4)