Commentary

D7.1309 Withholding tax

Corporate tax
Corporate tax | Commentary

D7.1309 Withholding tax

Corporate tax | Commentary

D7.1309 Withholding tax

The regulation making power permits regulations to be made concerning the tax treatment of payments made by securitisation companies in order to provide that no withholding tax liability arises on any such payments.

Payments made by or on behalf of a securitisation company are not subject to the obligation under ITA 2007, s 901 to deduct a sum representing income tax1.

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