Income Tax Assessment Act 1936
PART III - LIABILITY TO TAXATION Former Division 16G - Debt creation involving non-residents
Div 16H repealed as inoperative by No 101 of 2006, s 3 and Sch 1 item 144, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive. Subdiv 112-B has been inserted in the Income Tax (Transitional Provisions) Act 1997 as a consequence of the repeal of Division 16H of Part III by the above item.
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