Section 131: Interpreting provision about interest influenced by special relationship
279.This section explains how the provisions of certain DTAs about amounts of interest are to be interpreted. It is based on section 808A of ICTA.
279.This section explains how the provisions of certain DTAs about amounts of interest are to be interpreted. It is based on section 808A of ICTA.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: