ITAA 1936 s 128F(1)

Withholding tax exemption: interest on global bearer notes issued by an undisclosed Australian principal through an offshore agent

Withholding Tax Exemption: Interest on notes - public offer test

Withholding Tax Exemption: Interest in respect of debentures that are retired or cancelled

Withholding tax exemption: interest paid inside Australia after 2 July 1998 on debentures issued outside Australia on or before 2 July 1998