ITAA 1936 s 128A(1AB)(d)

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

Debt and Equity Financing: liability to withholding tax on a return on a debt interest under Division 974

Withholding Tax: dividends paid in respect of redeemable preference shares - rate of withholding tax determined under the United States Convention