Document ID: chunk:federal_register_of_legislation:F2025C00013:reg:42
Version: federal_register_of_legislation:F2025C00013
Segment Type: reg
Provision Reference: reg 42
Character Range: 50893–51961

42  Royalty payments
  The amount to be withheld under section 12‑280 or 12‑285 in Schedule 1 to the Act from a royalty is:
 (a) if the person to whom the royalty is paid, or a foreign resident mentioned in paragraph 12‑285(1)(b) in that Schedule, is a resident of the other party to an international tax sharing treaty that applies to the royalty—the amount calculated at the rate provided for in the treaty; and
 (b) if paragraph (a) does not apply, but the person to whom the royalty is paid, or a foreign resident mentioned in paragraph 12‑285(1)(b) in Schedule 1 to the Act, is a resident of the other party to a double tax agreement—the amount calculated at the rate provided for in the agreement; and
 (c) if paragraphs (a) and (b) do not apply, but the person to whom the royalty is paid, or a foreign resident mentioned in paragraph 12‑285(1)(b) in that Schedule, is a resident of a country other than Australia—30% of the amount of the royalty; and
 (d) if the person to whom the royalty is paid is a resident of Australia—30% of the amount of the royalty.