INCOME TAX RATES ACT 1986

PART III - RATES OF INCOME TAX PAYABLE UPON INCOMES OF COMPANIES, PRESCRIBED UNIT TRUSTS, SUPERANNUATION FUNDS, CERTAIN OTHER TRUSTS AND SOVEREIGN ENTITIES  

SECTION 30   30   RATE OF TAX PAYABLE BY SOVEREIGN ENTITIES  


The rate of tax payable in respect of the taxable income of a sovereign entity is 30%, unless another provision of this Part sets the rate of tax in respect of that taxable income.



This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.