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Edited version of your private ruling
Authorisation Number: 1012530226343
Ruling
Subject: Pay As You Go Withholding
Issue
The Commissioner was asked to rule whether Company A was required to withhold under section 12-35 of the Taxation Administration Act 1953 (TAA 1953) from amounts of remuneration it pays to Country C resident employees (including any deemed employees) for services performed in Australia in the income year under consideration.
The Commissioner ruled that:
Yes, Company A is required to withhold under section 12-35 of the TAA 1953 from amounts of remuneration it pays to Country C resident employees (including any deemed employees) for services performed in Australia in the income year under consideration.
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