For dividends paid to a non-resident by an Australian tax resident company, the payer must withhold 30% of the dividend. Where a DTA is in place, the rate is typically reduced to 15%.
A franked dividend
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:17