768-1 What this Division is about
Withholding tax is payable on certain income notionally accruing under deferred interest investments if the investor has not quoted a tax file number.
Table of sections
768-5 Where to find the rules about the withholding tax
768-5 Where to find the rules about the withholding tax
The rules about the withholding tax are in:
·
the Income Tax (Deferred Interest Securities) (Tax File Number Withholding Tax) Act 1991; and·
Subdivision C of Division 3B (sections 221YHZP to 221ZHZZC) of Part VI of the Income Tax Assessment Act 1936.[The next Part is Part 4-30]