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Published on 19 Sep 07
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Recent amendments have narrowed the scope of the interest withholding tax exemption in section 128F of the Income Tax Assessment Act 1936 (Cth) in relation to 'debt interests' which are not in the form of debentures. The amendments, contained in Tax Laws Amendment (2007 Measures No. 3) Act 2007 (Cth), mean that only certain types of non-debenture debt interests will be eligible for the exemption.
David is a Senior Associate at Corrs Chambers Westgarth Lawyers. David has over eight years' experience servicing the taxation advisory needs of major multinational clients, including specific services in relation to major infrastructure, property development, financing and construction projects. Current at October 2005
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