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You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of private advice

Authorisation Number: 1052000168578

Date of advice: 24 August 2022

Ruling

Subject: Withholding tax exemption

The Commissioner was asked to rule on a number of questions regarding withholding tax exemptions and not assessable and not exempt income.

The Commissioner ruled on each of the questions.