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

31   Subsection 128FA(6)

After "debenture", insert "or debt interest".

Note: The heading to subsection 128FA(6) is altered by inserting "or debt interest" after "debenture".