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 .


 

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