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INCOME TAX ASSESSMENT ACT 1936

PART III - LIABILITY TO TAXATION  

Division 11A - Dividends, interest and royalties paid to non-residents and to certain other persons    View history reference

Subdivision A - General    View history reference

SECTION 128D  

128D  CERTAIN INCOME NOT ASSESSABLE  

 View history reference
Income other than income to which section 128B applies by virtue of subsection (2A), (2C) or (9C) of that section upon which withholding tax is payable, or upon which withholding tax would, but for paragraph 128B(3)(ga) , (jb) or (m), section 128F , section 128FA or section 128GB , be payable, is not assessable income and is not exempt income of a person.

Note:

An amount of interest paid to a person by a temporary resident is non-assessable non-exempt income: see section 768-980 of the Income Tax Assessment Act 1997 .

Archived:

S 128E repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 133, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .


 



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