New International Tax Arrangements (Managed Funds and Other Measures) Act 2005 (21 of 2005)
Schedule 3 Interest withholding tax
Part 3 Transfer of assets and debts from Australian subsidiaries of foreign banks
Financial Corporations (Transfer of Assets and Liabilities) Act 1993
46 Paragraphs 23(2)(ca), (cb), (cc) and (cd)
Repeal the paragraphs, substitute:
(ca) the transferor issued the debentures or debt interests;".