Withholding tax on Business Trust distributions applies to eligible non-resident unit holders at rates in force without threshold.

Withholding tax applies to qualifying distributed income of a Business Trust when paid or credited, whichever occurs earlier, to a non-resident unit holder other than a company or to a foreign company. The Business Trust must deduct tax at the rates in force. No monetary threshold applies, so every qualifying payment or credit attracts tax deduction at source.

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