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Legislation
ATO documents that consider ITAA 1936 s 128F(3)
5 documents
Withholding Tax Exemption: Interest on notes - public offer test
Withholding tax exemption: interest paid inside Australia after 2 July 1998 on debentures issued outside Australia on or before 2 July 1998
Interest Withholding Tax Exemption: novation of revolving credit facility - public offer test
Interest Withholding Tax Exemption: revolving credit facility - public offer test
Interest Withholding Tax Exemption: Certificates of Deposit - public offer test