Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)
Schedule 7 Interest withholding tax
Income Tax Assessment Act 1936
6 Subsection 128F(9)
Insert:
syndicated loan means a loan or other form of financial accommodation that is provided under a syndicated loan facility, being a facility that has 2 or more lenders.
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).
