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

Act No. 27 of 1974 as amended

This compilation was prepared on 28 September 2007
taking into account amendments up to Act No. 143 of 2007

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General's Department, Canberra

  

  

  


Contents

1............ Short title [see Note 1]....................................................................... 1

2............ Commencement [see Note 1].............................................................. 1

4............ Definition............................................................................................ 1

5............ Incorporation...................................................................................... 1

6............ Imposition of tax................................................................................ 1

7............ Rates of tax......................................................................................... 1

Notes                                                                                                                                               3


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
and year

Date
of Assent

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 = repealed    rs. = repealed and substituted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