NEW INTERNATIONAL TAX ARRANGEMENTS ACT 2004 - SCHEDULE 4 - Preventing double taxation of royalties subject to withholding tax

Commonwealth Consolidated Acts

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NEW INTERNATIONAL TAX ARRANGEMENTS ACT 2004 - SCHEDULE 4

- Preventing double taxation of royalties subject to withholding tax

Income Tax Assessment Act 1936

1 Paragraph 136AF(3)(b)

After "interest", insert "or royalties".

2 Application

The amendment made by this Schedule applies to an application of section 136AD of the Income Tax Assessment Act 1936 that occurs on or after the day on which this Act receives the Royal Assent.

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