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Interest withholding tax - Common issues paper
Published on 06 Feb 19 by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- overview of interest withholding tax
- double tax agreement exemptions
- Section 128FA: public offer test for eligible unit trusts
- letter of credit facilities
- offshore trust lender
- Section 128AC: hre purchase arrangements
- assessability of interest.
Author profiles
Ian Kellock CTA

Bronwyn Kirkwood CTA
Bronwyn is a Senior Associate at Ashurst in Melbourne. Bronwyn’s practice is in direct tax, with an emphasis on financial services and general corporate tax issues. Bronwyn’s experience covers a broad range of matters, including providing income tax advice for structured financing arrangements, securitisations, PPPs and mergers and acquisitions. She has significant experience in advising on exemptions to the application of interest withholding tax. - Current at 29 May 2019James Sainty ATI
James is a Lawyer with Ashurst Australia. - Current at 29 May 2019
This was presented at 2019 Financial Services Taxation Conference .
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