Taxation Laws Amendment Act (No. 1) 2003 (12 of 2003)
Schedule 1 Interest withholding tax exemptions
Income Tax Assessment Act 1936
2A Subsection 128A(1)
Insert:
non-ADI financial institution means a corporation that:
(a) is a registered entity within the meaning of the Financial Sector (Collection of Data) Act 2001; and
(b) is included in Category D (Money Market Corporation) in a list kept under section 11 of that Act; and
(c) carries on a general business of providing finance (within the meaning of that Act) on a commercial basis.
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