#### 14‑10 Dividend, interest or royalty received, for a foreign resident, in the form of a non‑cash benefit If: (a) an entity (the payer) receives in the form of a \*non‑cash benefit: (i) a \*dividend of a company; or (ii) interest (within the meaning of Division 11A of Part III of the Income Tax Assessment Act 1936); or (iii) a \*royalty; and (b) section 12‑215, 12‑250 or 12‑285 would have required the payer to withhold an amount if the dividend, interest or royalty had been a payment in money; the payer must pay that amount to the Commissioner before providing the benefit (or part of it) to another entity.

Previous section14‑5 Provider of non‑cash benefit must p14‑5 Provider of non‑cash benefit must pay amount to the Commissioner if payment would be subject to withholding Next section14‑15 Payer can recover amount paid to t14‑15 Payer can recover amount paid to the Commissioner

Section 14‑10 Dividend, interest or royalty rece - Taxation Administration Act 1953 - 14‑10 Dividend, interest or royalty received, for a foreign resident, in the form of a non‑cash benefit — Zoe