Commonwealth Numbered Acts

INCOME TAX (DIVIDENDS AND INTEREST WITHHOLDING TAX) ACT 1974 No. 27 of 1974 - SECT 7

7. The rates of income tax imposed by this Act are-

   (a)  in respect of income to which sub-section (4) of section 128B of the
        Assessment Act applies-

        (i)    in the case of income derived by a resident of Papua New
               Guinea-15 per centum; or

        (ii)   in any other case-30 per centum; and

   (b)  in respect of income to which sub-section (5) of that section
        applies-10 per centum.