INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 3B - Collection of tax in respect of certain payments  

Subdivision C - Collection of TFN withholding tax payable on the non-quotation of tax file numbers in respect of eligible deferred interest investments  

SECTION 221YHZZA  

221YHZZA   TFN WITHHOLDING TAX NOT DEDUCTIBLE TO INVESTORS  
A deduction is not allowable under this Act to an investor in respect of TFN withholding tax.