EV 1051977931491currentnon-binding advice

Superannuation fund for foreign residents - withholding tax exemption The Commissioner has ruled on

Non-binding edited private advice. This is an edited version of private advice the ATO gave to a specific taxpayer about their own circumstances. You cannot rely on it — it is not binding and provides no protection for anyone else (see PS LA 2008/4). Use it as a guide to the ATO’s thinking, not as authority.

relating to the withholding tax exemption for superannuation funds for foreign residents under paragraph 128B(3)(jb) and section 128D of the Income Tax Assessment Act 1936.