New International Tax Arrangements (Managed Funds and Other Measures) Act 2005 (21 of 2005)

Schedule 3   Interest withholding tax

Part 1   Updating certain concepts

Income Tax Assessment Act 1936

25   Subsection 128FA(1)

After "debenture" (wherever occurring), insert "or debt interest".

Note: The heading to section 128FA is altered by adding at the end " or debt interests ".