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New International Tax Arrangements Bill 2003
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.




[ Minister’s second reading speech made in—

House of Representatives on 4 December 2003

Senate on 8 March 2004 ]