ITAA 1936 s 128F(8)

TD 1999/11currentTD · 1999

Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 - when is a non-resident borrowing subsidiary treated as a 'resident' for the purposes of the tax law of a country other than Australia?

ATO ID 2003/604currentATO ID · 2003

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

TD 1999/D4 (Finalised)replacedTD · 1999

Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 - when is a non-resident borrowing subsidiary treated as a 'resident' for the purposes of the tax law of a country other than Australia?

TD 1999/25WwithdrawnTD · 1999

Income tax: interest withholding tax exemption under section 128F of the Income Tax Assessment Act 1936 - what conditions need to be satisfied before a resident company can raise finance by the issue of debentures through a 'non-resident borrowing subsidiary' in another country?