Other ATO Developments

Interpretative decisions
28.11.2008

Interpretative decisions were issued on the following topics:

·          assessable income: South African double tax agreement – trust income (ID 2008/150);

·          assessable income: United Kingdom double tax agreement – trust income (ID 2008/151);

·          assessable income: United States double tax agreement – trust income (ID 2008/152); and

·          withholding tax:  lump sum amount payable by the administrator of an Australian resident company to non-resident (ID 2008/153).

Back to Other ATO Developments