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Taxation Ruling

IT 2066W - Notice of Withdrawal


Double taxation agreement with France



Notice of Withdrawal

Taxation Ruling IT 2066 is withdrawn with effect from today.

1. IT 2066 sets out the procedures to be followed by Australian residents claiming reduced rates of French withholding tax on dividends, interest and royalties received on or after 1 January 1973. This ruling also outlines the procedures to be followed by Australian residents claiming entitlements to the French dividend tax credit (avoir fiscal) and refunds of the precompute.

2. IT 2066 is being withdrawn as it deals with a former Australia - France tax treaty. The current French Convention has been in force since 2009.

3. IT 2066 has no ongoing relevance, and is therefore withdrawn without replacement.

Commissioner of Taxation

19 April 2017

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO  1-9N72KXS

ISSN: 2205-6122

Related Rulings/Determinations:
IT 2066

 


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