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  Miscellaneous 2007

Withholding Tax and the Consequences of Failure to Withhold

Source: New South Wales

Published Date: 25 May 2007

 

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The Tax Administration Act 1953 imposes obligations on companies making particular types of payments to non-residents. It is important not to overlook these obligations because they have significant consequences including:
  • Loss/deferral of deductions
  • Impact on franking credits available
  • Administrative sanctions
  • Penal sanctions
Author(s)

Individual Session

Withholding Tax and the Consequences of Failure to Withhold

Author(s): Peter B Stinson CTA
Materials from this session:

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Details

  • Published By: Peter B Stinson CTA
  • Published On:25 May 2007
  • Took place at:Hilton Hotel, Sydney

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