Securitisation trust income withholding requires deduction at rates in force on every covered payment to eligible non-resident investors.

Withholding tax applies to income from an investment in a specified securitisation trust payable to a non-resident investor other than a company or to a foreign company. The securitisation trust is responsible for deduction at the earlier of credit or payment. Tax must be deducted at rates in force, including an applicable beneficial treaty rate where conditions are satisfied. No monetary threshold applies, and every covered payment attracts the withholding obligation.

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