Income Tax Assessment Act 1936
PART III
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LIABILITY TO TAXATION
Division 11
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Interest paid by companies on bearer debentures
SECTION 128
128
ASSESSMENTS OF TAX
An assessment of tax payable in accordance with this Division by a company may be an assessment of the amount of tax so payable upon interest in respect of a number of debentures, whether held by the one holder or not.
An assessment of tax payable in accordance with this Division by a company may be an assessment of the amount of tax so payable upon interest in respect of a number of debentures, whether held by the one holder or not.
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