Securitisation trust investment income requires withholding at applicable rates for non-resident investors and foreign companies without thresholds.

Withholding tax applies to income arising from an investment in a securitisation trust specified in section 221 when payable or credited to a non-resident investor other than a company or a foreign company. The securitisation trust responsible for payment or credit must deduct tax at the rates in force. No threshold limit applies, and deduction is required at the earlier of credit of the income or payment.

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