Commonwealth Consolidated Acts Commonwealth Consolidated ActsThe 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%.
Notes to the Income Tax (Dividends, Interest and Royalties Withholding Tax) Act 1974
Note 1
The Income Tax (Dividends, Interest and Royalties Withholding Tax) Act 1974 as shown in this compilation comprises Act No. 27, 1974 amended as indicated in the Tables below.
Table of Acts
Act | Number | Date | Date of commencement | Application, saving or transitional provisions |
Income Tax (Dividends and Interest Withholding Tax) Act 1974 | 27, 1974 | 1 Aug 1974 | 1 Aug 1974 |
|
Income Tax (Dividends and Interest Withholding Tax) Amendment Act 1992 | 199, 1992 | 21 Dec 1992 | 24 Dec 1992 ( see s. 2) | -- |
Tax Laws Amendment (2007 Measures No. 4) Act 2007 | 143, 2007 | 24 Sept 2007 | Schedule 7 (items 69-72): Royal Assent | -- |
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted | |
Provision affected | How affected |
Title .................... | am. No. 199, 1992 |
S. 1 .................... | am. No. 199, 1992 |
S. 3 .................... | rep. No. 143, 2007 |
S. 4 .................... | am. No. 143, 2007 |
S. 6 .................... | rs. No. 199, 1992 |
S. 7 .................... | am. No. 199, 1992 ; No. 143, 2007 |
S. 8 .................... | rep. No. 143, 2007 |