假定你是非税务居民，然而没通知银行，所以银行没有withhold tax的话，interest 是按10% 收的。你需求在tax return 里 attach a schedule of additional information providing details of interest that has not been subject to withholding tax. 当你declare后，ATO会issue assessment of withholding tax 这个和普通的notice of assessment纷歧样的。income tax will not be payable on these amounts at ordinary non resident rates.
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