Taxation Laws Amendment Act (No. 1) 2003 (12 of 2003)

Schedule 1   Interest withholding tax exemptions

Income Tax Assessment Act 1936

2A   Subsection 128A(1)

Insert:

non-ADI financial institution means a corporation that:

(a) is a registered entity within the meaning of the Financial Sector (Collection of Data) Act 2001; and

(b) is included in Category D (Money Market Corporation) in a list kept under section 11 of that Act; and

(c) carries on a general business of providing finance (within the meaning of that Act) on a commercial basis.