Which withholding provisions apply to a joint account between a resident and a non-resident?
A. If the resident does not quote a TFN/ABN or claim an exemption, TFN/ABN withholding provisions apply to the total amount of interest or dividends payable to a joint account with a non-resident. If the resident satisfies their TFN/ABN obligations, non-resident withholding must be withheld from the total amount of interest or dividends paid.
