In this fourth instalment of the Tax Chats series, Belinda Crowley discusses Royalty Withholding Tax (WHT).

Royalty withholding tax applies to payments of royalties by an Australian resident entity to a non-resident, or royalties that are paid to a non-resident by a non-resident who operates in Australia at or through a permanent establishment (PE).

Some of the treaties in Australia’s network extend the definition of royalty to include the provision of technical services where those services make available technical knowledge, skill, experience or know-how, or consist of the development and transfer of a technical plan or design. 

Royalty withholding tax can also apply where payments are made for the use of marketing intangibles, such as brand names and logos

WATCH PART 4 HERE: 

• Next Episode: Australian Carbon Credit Units (ACCUs)

   

ABOUT THE HOST:

Based in Brisbane, Belinda Crowley is a Principal of the Corporate Tax Services division, specialising in local and international corporate tax matters.