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並前往https://www.ato.gov.au/Individuals/Coming-to-Australia-or-going-overseas/In-detail/Australian-income-of-foreign-residents/Withholding-from-royalties-paid-to-foreign-residents/

Withholding from royalties paid to foreign residents

Foreign resident payees must lodge an Australian tax return if they have assessable income other than interest, dividends or royalties in ...

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