Income Tax Assessment Act 1936


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

Subdivision A - General  


Income other than income to which section 128B applies by virtue of subsection (2A), (2C) or (9C) of that section upon which withholding tax is payable, or upon which withholding tax would, but for paragraph 128B(3)(ga) , (jb) or (m), section 128F , section 128FA or section 128GB , be payable, is not assessable income and is not exempt income of a person.

An amount of interest paid to a person by a temporary resident is non-assessable non-exempt income: see section 768-980 of the Income Tax Assessment Act 1997 .


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