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TR 2006/12 - Income tax: withholding on payments to foreign residents for works and related activities   flag 

[2006] ATOTR TR2006/12
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15B
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.1, s1.2, s1.4, s31.5
Fringe Benefits Tax Assessment Act 1986 (Cth) s30
Income Tax Assessment Act 1936 (Cth) s150, s153, s155, s319
Income Tax Assessment Act 1997 (Cth) s1.2
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Case No WT 94/68 (1995) 31 ATR 1264 Australia circa 1995 Legal Online / Westlaw flag 9

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