预缴税

sy2009

有一间澳洲的Pty公司，今年付了一笔款给香港的一间有限公司，作为Marketing Fee.是否我付之前要预交一笔款给ATO，作为Withholding Tax，税率为多少呀？
拜谢先！！！

qqyang

我在书上查到这段。如果marketing这个行为是在香港发生的，且不包括sports, entertainment and gaming，那应该不包括。

Foreign resident withholding tax (Schedule 1 of TAA 1953)
The third type of withholding tax is known as the foreign resident withholding tax. It applies to the following payments made from 1 July 2004:
> payments for promoting or operating a gaming junket
> payments for sports and entertainment activity
> payments for construction and related activities.
A payer of the above amounts must withhold an amount and remit to the ATO (s. 12-315 of Schedule 1 of TAA 1953) if:
> it pays the amount to a foreign resident
> it has to pay the amount to a place outside Australia, or
> the recipient has an overseas address.
The rates of withholding tax are:
> 3% – for payments for promoting or operating a gaming junket
> marginal or corporate rates – for payments for sports and entertainment activity
> 5% – for payments for construction and related activities.
Refer to rr. 44A, 44B and 44C of the Taxation Administration Regulations 1976.

sy2009

非常详细，再谢谢了

leo727

i got differen view,
if lz's co operate in australia and central management in australia, then payment to anybody without abn or foreign resident perple or company, withheld tax need been taken out.

sy2009

In my case, HK company is NOT related party transaction with AU company, and they have no common shareholder or directors between them. What's more, they are different central management in different territory, so still apply for this ruling?

Thanks again for ur information, I find them very useful for my business.