Document ID: chunk:federal_register_of_legislation:C2010C00584:clause:10_40
Version: federal_register_of_legislation:C2010C00584
Segment Type: clause
Provision Reference: sch 10 cl 40
Character Range: 121409–122476

40  Section 12‑5 (table item headed "interest")
Repeal the item, substitute:
interest
convertible notes, interest on, generally ............                                                                82L to 82T
foreign residents, debt creation involving, generally ....                                                            159GZY to 159GZZF
foreign residents, delayed deduction for interest paid to until withholding tax payable has been paid
                                                                                                                      26‑25
life assurance premiums, interest etc. on loans to finance, no deduction for                                          67AAA
superannuation contributions, interest etc. on loans to finance, no deduction for
                                                                                                                      67AAA
underpayment or late payment of tax, interest for .....                                                               25‑5
see also infrastructure borrowings