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".

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).