New International Tax Arrangements (Managed Funds and Other Measures) Act 2005 (21 of 2005)

Schedule 3   Interest withholding tax

Part 1   Updating certain concepts

Income Tax Assessment Act 1936

22   Paragraph 128F(8)(a)

Omit "shares", substitute "equity interests".

Note: The heading to subsection 128F(8) is altered by inserting "or debt interests" after "Debentures".