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Edited version of private advice
Authorisation Number: 1051690652793
Date of advice: 3 June 2020
Ruling
Subject: Withholding tax exemption: Superannuation fund for foreign residents
Question
Is the Fund excluded from liability to withholding tax on its interest, dividend and non-share dividend income derived in respect of its investments (listed in Appendix 1 to the relevant facts and circumstances of this Ruling) under paragraph 128B(3)(jb) of the Income Tax Assessment Act 1936 ( ITAA 1936)?
Answer
Yes.
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