Income Tax (Dividends, Interest and Royalties Withholding Tax) Act 1974
The rates of income tax imposed by this Act are:
(a) in respect of income to which subsection 128B(4) of the Assessment Act applies - 30%; and
(b) in respect of income to which subsection (5) of that section applies - 10%; and
(c) in respect of income to which subsection (5A) of that section applies - 30%.
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