Document ID: chunk:federal_register_of_legislation:C2007C00596:front:0
Version: federal_register_of_legislation:C2007C00596
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Income Tax (Dividends, Interest and Royalties Withholding Tax) Act 1974

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]...........................
2 Commencement [see Note 1].......................
4 Definition...................................
5 Incorporation.................................
6 Imposition of tax...............................
7 Rates of tax..................................

Notes
An Act to impose Income Tax upon certain Dividends, Interest and Royalties derived by Non‑residents and by certain other Persons