Taxation Laws Amendment Act (No. 2) 1999 (93 of 1999)

Schedule 1   Australia as a regional financial centre

Part 1   OBUs, withholding tax and thin capitalisation

Income Tax Assessment Act 1936

27   Paragraphs 128F(1)(c) and (d)

Repeal the paragraphs.

Note: The heading to section 128F is altered by omitting " debentures issued on overseas capital markets " and substituting " publicly offered debentures ".


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).