12‑280 Royalty payment to overseas perso12‑280 Royalty payment to overseas person

#### 12‑280 Royalty payment to overseas person An entity must withhold an amount from a \*royalty it pays to an entity, or to entities jointly, if: (a) the recipient or any of the recipients has an address outside Australia according to any record that is in the payer’s possession, or is kept or maintained on the payer’s behalf, about the transaction to which the royalty relates; or (b) the payer is authorised to pay the royalty at a place outside Australia (whether to the recipient or any of the recipients or to anyone else). For limits on the amount to be withheld, see section 12‑300.