INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 11A - Dividends, interest and royalties paid to non-residents and to certain other persons  

Subdivision A - General  

SECTION 128B   LIABILITY TO WITHHOLDING TAX  

128B(3)    

(c) income that consists of a dividend to which section 107 applies; or

(g) income that consists of interest that is derived from bonds, debentures, stock or other securities issued before 1 January 1968, and in respect of which the non-resident by whom the income is derived is entitled to a rebate in his assessment by virtue of section 160AB ; or

128B(3B)    

finance arrangement
has the same meaning as in section 45ZA .