Income Tax (Bearer Debentures) Act 1971 (Cth)

Income Tax (Bearer Debentures) Act 1971

Act No. 55 of 1971 as amended

Compilation start date: 25 June 2014

Includes amendments up to: Act No. 43, 2014

About this compilation

This compilation

This is a compilation of the Income Tax (Bearer Debentures) Act 1971 as in force on 25 June 2014. It includes any commenced amendment affecting the legislation to that date.

This compilation was prepared on 2 July 2014.

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of each amended provision.

Uncommenced amendments

The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes.

Provisions ceasing to have effect

If a provision of the compiled law has expired or otherwise ceased to have effect in accordance with a provision of the law, details are included in the endnotes.

Contents 1 Short title 2 Commencement 3 Interpretation 4 Incorporation 5 Imposition of tax 6 Rate of tax 7 Temporary budget repair levy Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history Endnote 5—Uncommenced amendments [none] Endnote 6—Modifications [none] Endnote 7—Misdescribed amendments [none] Endnote 8—Miscellaneous [none] An Act to impose Income Tax upon Interest paid or credited by Companies in respect of certain Debentures