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Edited version of private advice
Authorisation Number: 1051977931491
Date of advice: 4 May 2022
Ruling
Subject: Superannuation fund for foreign residents - withholding tax exemption
The Commissioner has ruled on questions relating to the withholding tax exemption for superannuation funds for foreign residents under paragraph 128B(3)(jb) and section 128D of the Income Tax Assessment Act 1936.