‑1 What this Division is about
This Division provides the rules to determine if you are liable to pay income tax in respect of certain Australian sourced income paid to you, or which you are entitled to receive. The rules are relevant for foreign residents and certain other entities. The income tax payable is a withholding tax. The associated withholding obligations are in the Taxation Administration Act 1953. Amounts on which there is a liability to pay withholding tax are non‑assessable non‑exempt income.
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
BriefBridge searches Australian caselaw by meaning — every answer cited to the paragraph.
Try BriefBridge free