Commonwealth Consolidated Regulations

TAXATION ADMINISTRATION REGULATIONS 1976 - REG 42

                The amount to be withheld under section 12‑280 or 12‑285 of Schedule 1 to the Act from a royalty is:

                (a)    if the person to whom the royalty is paid, or a foreign resident mentioned in paragraph 12‑285 (1) (b) of that Schedule, is a resident of the other party to an international tax sharing treaty that applies to the royalty -- the amount calculated at the rate provided for in the treaty; and

               (b)    if paragraph (a) does not apply, but the person to whom the royalty is paid, or a foreign resident mentioned in paragraph 12‑285 (1) (b) of Schedule 1 to the Act, is a resident of the other party to a double tax agreement -- the amount calculated at the rate provided for in the agreement; and

                (c)    if paragraphs (a) and (b) do not apply, but the person to whom the royalty is paid, or a foreign resident mentioned in paragraph 12‑285 (1) (b) of that Schedule, is a resident of a country other than Australia -- 30% of the amount of the royalty; and

               (d)    if the person to whom the royalty is paid is a resident of Australia -- 30% of the amount of the royalty.