Document ID: chunk:federal_register_of_legislation:C2004A00897:clause:1_2
Version: federal_register_of_legislation:C2004A00897
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 217957–218475

2  After subsection 128F(1)
Insert:

 (1A) This section also applies to interest paid by a company in respect of a debenture if:
 (a) the company was a non‑resident when it issued the debenture; and
 (b) the company is a non‑resident when the interest is paid; and
 (c) the debenture was issued, and the interest is paid, by the company in carrying on business at or through a permanent establishment in Australia; and
 (d) the issue of the debenture satisfies the public offer test set out in subsection (3) or (4).