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Taxation Ruling IT 2066 is withdrawn with effect from today.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 IT 2066 is being withdrawn as it deals with a former Australia - France tax treaty.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 IT 2066 has no ongoing relevance, and is therefore withdrawn without replacement.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
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