Part 4-10—Withholding taxes: liability and collection provisions
Division 765—Withholding tax on dividends, interest and royalties
765-1 What this Division is about
A person who derives certain dividends, interest or royalties is liable to pay withholding tax at particular rates.
Table of sections
765-5 Where to find the rules about the withholding tax
765-5 Where to find the rules about the withholding tax
The rules about the withholding tax are in:
·
the Income Tax (Dividends, Interest and Royalties Withholding Tax) Act 1974; and·
Division 11A (sections 128A to 128TF) of Part III of the Income Tax Assessment Act 1936; and·
Division 4 (sections 221YJ to 221YY) of Part VI of the Income Tax Assessment Act 1936.