About this course
Non-resident payment and treaty withholding. For Practising CAs; finance managers; controllers and specialists. Seven topic lessons and narrated animated explainers, seven knowledge checks, five applied activities and a sampled final assessment. Complete the guided Non-resident payment review note. Prerequisite: JQ-INT-B01. Original fictional cases develop practical finance and governance decisions. Confirm current rules, exemptions and live filing requirements for the actual entity. The study estimate measures all required learning; the workbook's 55-minute value was a planning target.
Who this is for
Learners interested in this course
What you will learn
Course outline
1. Characterise fee, royalty, interest or business income
- Characterise fee, royalty, interest or business income
- Characterise fee, royalty, interest or business income — video
- Topic 1 knowledge check
- Decision Mission: Characterise fee, royalty, interest or business income
2. Domestic law versus treaty comparison
- Domestic law versus treaty comparison
- Domestic law versus treaty comparison — video
- Topic 2 knowledge check
3. Residency and beneficial-owner evidence
- Residency and beneficial-owner evidence
- Residency and beneficial-owner evidence — video
- Topic 3 knowledge check
4. Permanent establishment declaration and contract facts
- Permanent establishment declaration and contract facts
- Permanent establishment declaration and contract facts — video
- Topic 4 knowledge check
- Case Quest: Domestic law versus treaty comparison
5. Withholding, form and remittance interface
- Withholding, form and remittance interface
- Withholding, form and remittance interface — video
- Topic 5 knowledge check
6. Reconciliation and sign-off trail
- Reconciliation and sign-off trail
- Reconciliation and sign-off trail — video
- Topic 6 knowledge check
- Impact Simulator: the net-interest promise
7. Case: Review three overseas payments with different contracts
- Case: Review three overseas payments with different contracts
- Case: Review three overseas payments with different contracts — video
- Topic 7 knowledge check
- Practice Lab: review three payments and their control trail
- Roleplay Studio: explain the payment review decision
Final assessment
- Final assessment