ITAA 1936 s 128F(2)

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

Deductibility of interest payments that are exempt from withholding tax

Interest on debentures issued by a limited partnership and the definition of a 'company' for the purposes of the interest withholding tax exemption

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

Interest on debentures issued by a limited liability partnership and the meaning of 'resident of Australia' for the purposes of the interest withholding tax exemption