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Edited version of your written advice
Authorisation Number: 1051247954199
Date of advice: 7 July 2017
Ruling
Subject: International issues - Foreign entities – Superannuation fund for foreign residents
The Commissioner was asked questions in relation to a superannuation fund for foreign residents under section 118-520 of the Income Tax Assessment Act 1997 and the withholding tax exemption under paragraph 128B(3)(jb) of the Income Tax Assessment Act 1936.
The Commissioner has ruled on the questions.
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