Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)
Schedule 7 Interest withholding tax
Income Tax Assessment Act 1936
13 After subsection 128FA(7)
Insert:
(7A) For the purposes of this section, a change (including by novation) to the lenders under a syndicated loan facility does not result in a different agreement.
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).
