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
30 Subsection 128FA(5)
After "debenture" (wherever occurring), insert "or debt interest".
Note: The heading to subsection 128FA(5) is altered by inserting "or debt interests" after "Debentures".
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