Document ID: chunk:federal_register_of_legislation:C2025C00014:section:128ac:p3
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 128AC (pt 3/3)
Character Range: 1225535–1226174

income that consists of interest under subsection (5) in relation to the relevant agreement;
the amount of the notional interest in relation to the first attributable agreement payment in relation to the relevant agreement shall, for the purposes of this section, be increased by an amount equal to the excess referred to in paragraph (b).
 (7) For the purposes of section 128D, where withholding tax is payable on a part of an attributable agreement payment that is taken under subsection (5) of this section to be an amount of interest, the withholding tax shall be taken to be payable on the whole of the attributable agreement payment.