Private ruling: Superannuation fund for foreign residents - withholding tax exemption
Date of advice: 21 May 2021
Published: August 2021

Ruling: Q1: Is the Fund excluded from liability to withholding tax on its interest, dividend and non-share dividend income derived in respect of its investments, listed in Appendix 1 to the relevant facts and circumstances of this Ruling, under paragraph 128B(3)(jb) of the Income Tax Assessment Act 1936 ( ITAA 1936)? | A1: Yes.