Private ruling: Withholding tax exemption: Superannuation fund for foreign residents
Date of advice: 3 June 2020
Published: July 2020

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.