IS 10/04
Issued
30 Jun 2010

Non-resident contractor schedular payments

This interpretation statement replaces 'Non-Resident Contractor's Withholding Tax - Who is Affected by the Withholding Tax Rules', Tax Information Bulletin Vol 6, No 14 (June 1995), and covers aspects of schedular payments to non-resident contractors that were covered in the TIB item, in the context of the new legislative provisions.