Income taxes levied on non-residents (TC 13)

Latest release
Australian System of Government Finance Statistics: Concepts, Sources and Methods
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Reference period
2015
A1A.377.

Income taxes levied on non-residents (TC 13) consists of taxes specifically levied on non-residents (either individuals or corporations) on income derived in Australia. This category is further classified into:

  • dividend withholding tax (TC 131);
  • interest withholding tax (TC 132); and
  • income taxes levied on non-residents not elsewhere classified (TC 139).

Dividend withholding tax (TC 131)

A1A.378.

Dividend withholding tax (TC 131) consists of taxation payments by companies levied on dividends accruing to non-residents of Australia.

Interest withholding tax (TC 132)

A1A.379.

Interest withholding tax (TC 132) consists of taxation payments by companies levied on interest accruing to non-residents of Australia.

Income taxes levied on non-residents not elsewhere classified (TC 139)

A1A.380.

Income taxes levied on non-residents not elsewhere classified (TC 139) consists of income taxes levied on non-residents other than dividend and interest withholding taxes.

Excludes: Withholding tax on royalties (classified to taxes on the use of goods and performance of activities levied on non-residents (TC 536)).