Taxation Laws Amendment Act (No. 1) 2003 (12 of 2003)

Schedule 1   Interest withholding tax exemptions

Income Tax Assessment Act 1936

2   Subsection 128A(1)

Insert:

foreign bank means a non-resident company that carries on a banking business.

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).