Private ruling: International issues - Foreign entities – Superannuation fund for foreign residents
Date of advice: 7 July 2017
Published: November 2017

Ruling: The Commissioner was asked questions in relation to a superannuation fund for foreign residents under section 118-520 of the Income Tax Assessment Act 1997 and the withholding tax exemption under paragraph 128B(3)(jb) of the Income Tax Assessment Act 1936 . | The Commissioner has ruled on the questions.