12‑210 Dividend payment to overseas pers12‑210 Dividend payment to overseas person

#### 12‑210 Dividend payment to overseas person A company that is an Australian resident must withhold an amount from a \*dividend it pays if: (a) according to the register of the company’s members, the entity, or any of the entities, holding the \*shares on which the dividend is paid has an address outside Australia; or (b) that entity, or any of those entities, has authorised or directed the company to pay the dividend to an entity or entities at a place outside Australia. For limits on the amount to be withheld, see section 12‑300.