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

30   Subsection 128FA(5)

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

Note: The heading to subsection 128FA(5) is altered by inserting "or debt interests" after "Debentures".