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
25 Subsection 128FA(1)
After "debenture" (wherever occurring), insert "or debt interest".
Note: The heading to section 128FA is altered by adding at the end " or debt interests ".
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