Private ruling: Withholding tax exemption
Date of advice: 4 June 2024
Published: 15 July 2024
Ruling period: 1 July 20YY to 30 June 20YY
Date scheme commenced: 1 July 20YY


Relevant facts and circumstances: The taxpayer applied for a private ruling on the application of the following provisions: • paragraph 128(3)(jb) of the Income Tax Assessment Act 1936 (ITAA 1936), and • section 118-520 of the Income Tax Assessment Act 1997 (ITAA 1997). A ruling was issued in respect of these provisions.

Relevant legislative provisions: Income Tax Assessment Act 1936 paragraph 128(3)(jb) Income Tax Assessment 1997 section 118-520