Taxation Laws Amendment Act (No. 1) 2003 (12 of 2003)
Schedule 1 Interest withholding tax exemptions
Income Tax Assessment Act 1936
10 Application
(1) The amendment made by item 4 applies to income that consists of interest derived on or after 29 August 2001.
(2) The amendment made by item 5 applies to an amount of the transfer price of a debenture that is, on or after 29 August 2001, deemed by section 128AA to be income that consists of interest.
(3) The amendment made by item 6 applies to the issue of a debenture by a company on or after 29 August 2001.
(4) The amendment made by item 7 applies to interest paid on or after 29 August 2001 by a company in respect of a debenture.
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