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Edited version of your written advice
Authorisation Number: 1051431933706
Date of advice: 25 September 2018
Ruling
Subject: Exemption from withholding tax for a foreign superannuation fund for foreign residents
The Commissioner was asked a series of questions in relation to whether a Foreign Superannuation Fund for Foreign Residents would be exempt from liability to withholding tax on interest, dividend and non-share dividend income and whether that income derived is not assessable and not exempt income.
The Commissioner has ruled on each of these questions.
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