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generally 30% for dividends, unless an international agreement applies – however, the tax treatment of a dividend will depend on a number of circumstances and whether it has been franked.
If a dividend is from a public company and has been fully franked it has had income tax taken out of it before being paid to a shareholder. No further amount needs to be withheld. If a dividend is partially or completely unfranked, an amount must be withheld from the unfranked amount.
lz之所以被withhold 47.5%是因为没有提供tfn,提供后，depens on franked dividend or not, will withheld 15% or 30% tax from dividend |
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小DC 乱拍 - 上海重庆 (2012-3-31) 老陶 
发表于 2009-6-29 22:46
