A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
PDF Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

Taxation Determination

TD 93/100W


Income tax: payment of "equipment royalties" pursuant to a contract entered into prior to 8pm on 18 August 1992.

Attention TD 93/100 has been withdrawn as part of a project to review public rulings.
Attention This document has changed over time. View its history.


Notice of Withdrawal

Taxation Determination TD 93/100 is withdrawn with effect from today.

1. TD 93/100 considers the treatment of 'equipment royalties' for the purposes of withholding tax on royalties paid or credited to non-residents. The Determination states that royalties paid under contracts entered into prior to 8pm on 18 August 1992 would not be subject to withholding tax so long as the contract had not been varied in any way.

2. TD 93/100 has no application to contracts entered into after 8pm on 18 August 1992.

3. As TD 93/100 has limited ongoing relevance, it is withdrawn without replacement. However, it will continue to apply to royalties payable under contracts entered into prior to 8pm on 18 August 1992.

Commissioner of Taxation

27 June 2018

© 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-D75OWX3

ISSN: 2205-6211

Subject References:
Royalty Withholding Tax

Legislative References:
ITAA Pt III Div 11A

TD 93/100W history   Top  
   Date   Version   Change 
    3 June 1993   Original ruling   
 You are here ®  27 June 2018   Withdrawn   


 


Top of page
More information on page