Private ruling: Liability to Non-resident CGT Withholding tax under section 14-200 of Schedule 1 to the Taxation Administration Act 1953 .
Date of advice: 12 June 2019
Published: July 2019
Ruling period: The relevant income year
Date scheme commenced: The relevant Commencement Date

Ruling: Q1: The ruling concerned whether the Australian entity was liable to withhold amounts under section 14-200 of Schedule 1 to the Taxation Administration Act 1953 from amounts paid to a foreign entity under the Arrangement. | A1: The Commissioner ruled that the Australian entity was not liable to withhold amounts under section 14-200 of Schedule 1 to the Taxation Administration Act 1953 from amounts paid to a foreign entity under the Arrangement.