Income Tax Assessment Act 1936


Division 11A - Dividends, interest and royalties paid to non-residents and to certain other persons  

Subdivision A - General  


This section applies if:

(a) a payment received by a non-resident through one or more interposed companies, partnerships, trusts or other persons is attributable to an amount of dividends, interest or royalties paid by a resident; and

(b) one or more of the interposed companies, partnerships, trusts or other persons is exempt from tax.


However, this section does not apply if one or more of the interposed entities is an AMIT for the year of income in which the payment is received.

See Division 12A in Schedule 1 to the Taxation Administration Act 1953 for provisions about withholding tax that apply specifically to AMITs.

If this section applies, the amount of dividends, interest or royalties paid by a resident is taken, for the purposes of this Division, to have been paid by the resident directly to the non-resident.

For the purposes of this section, a person is exempt from tax if, at the time at which the payment was received by the non-resident, all income of the person was exempt from tax.


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