Disclaimer 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: 1052097694296
Date of advice: 7 July 2023
Ruling
Subject:Withholding tax
Question
The Commissioner made a private ruling regarding whether to withhold amounts under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 (section 12-300).