Commonwealth Consolidated Acts

INCOME TAX (DIVIDENDS, INTEREST AND ROYALTIES WITHHOLDING TAX) ACT 1974 - SECT 7

                   The rates of income tax imposed by this Act are:

                     (a)  in respect of income to which subsection 128B(4) of the Assessment Act applies--30%; and

                     (b)  in respect of income to which subsection (5) of that section applies--10%; and

                     (c)  in respect of income to which subsection (5A) of that section applies--30%.