Taxation Laws Amendment Act (No. 3) 1992 (98 of 1992)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 6 Amendments relating to infrastructure borrowings
33 Liability to withholding tax
Section 128B of the Principal Act is amended by inserting after paragraph (3)(ba) the following paragraph:
"(bb) income that is not included in assessable income because of section 159GZZZZE;".