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  • Section 128F exemption from interest withholding tax - recent developments paper

Section 128F exemption from interest withholding tax - recent developments paper

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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.

Author profiles

David ANDERSON
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 - Current at 19 November 2004
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Tim Sherman CTA
Photo of author, Tim SHERMAN Tim is a Tax Partner at King & Wood Mallesons. Tim practises in corporate and international tax and has experience in advising on the tax aspects of mergers and acquisitions, capital raisings and corporate restructures. - Current at 02 September 2013
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