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TAXATION ADMINISTRATION REGULATIONS 2017 (F2017L01227) - REG 41
Interest payments
The amount to be withheld under section 12-245, 12-250 or 12-255 in
Schedule 1 to the Act from interest (within the meaning of
Division 11A of Part III of the Income Tax Assessment Act 1936 ) is
an amount equal to 10% of the amount of the interest.
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