Legislation

ITAA 1936 s 12-245 imposes an obligation to withhold tax on interest (within the meaning of Division 11A of Part III

ATO documents that consider ITAA 1936 s 12-245 imposes an obligation to withhold tax on interest (within the meaning of Division 11A of Part III

1 document

Debt and Equity Financing: obligation to withhold tax on a return on a debt interest under Division 974