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Reference
ED0263
Open Date
09 Dec 2024
Closing Date
28 Feb 2025
Status
Current

Cash collateral is “money lent”

This draft Operational Statement outlines a change of view by the Commissioner on whether cash collateral provided as part of security lending and derivative transactions is “money lent” and the resident and non-resident withholding tax obligations on interest payable on the cash collateral.

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