Private ruling: Exemption from withholding tax for a foreign superannuation fund for foreign residents
Date of advice: 25 September 2018
Published: November 2018

Ruling: The Commissioner was asked a series of questions in relation to whether a Foreign Superannuation Fund for Foreign Residents would be exempt from liability to withholding tax on interest, dividend and non-share dividend income and whether that income derived is not assessable and not exempt income. | The Commissioner has ruled on each of these questions.