Private ruling: Superannuation fund for foreign residents - withholding tax exemption
Date of advice: 11 May 2022
Published: August 2022

Ruling: Q1: Are the Participating Funds, investing through the Trustee, excluded from liability to withholding tax on interest, dividend income derived in respect of its Australian investments under paragraph 128B(3)(jb) of the Income Tax Assessment Act 1936 ? Answer Yes.