Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

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Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

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Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.

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Income Tax (Offshore Banking Units) (Withholding Tax Recoupment) Act 1988

7Rate of tax

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Turn the raw legal text into a practical explanation grounded in Income Tax (Offshore Banking Units) (Withholding Tax Recoupment) Act 1988.

The rate of tax imposed by this Act on the lost withholding tax amount is 75%.

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Section 7 - Income Tax (Offshore Banking Units) (Withholding Tax Recoupment) Act 1988 - Rate of tax | Zoe