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Income Tax (Qualifying Project Debt Securities) Regulations 2008
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(version history — see timeline)
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Table Of Contents
Income Tax (Qualifying Project Debt Securities) Regulations 2008
Status:
 
Not current version
(version history — see timeline)
Please check the legislation timeline to ensure that you are viewing the correct legislation version. See also FAQ B3.
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01 Nov 2006   
  •  
     
  • 11 Nov 2022
    Amended by
    S 878/2022
  • 01 Apr 2017
    Amended by
    S 606/2017
  • 01 Jan 2014
    Amended by
    S 238/2016
  • 13 Aug 2013
    Amended by
    S 512/2013
  • 28 Jun 2013
    Amended by
    S 238/2016
  • 01 Nov 2006
    S 315/2008
  •  
     
Table of Contents
Income Tax (Qualifying Project Debt Securities) Regulations 2008
Enacting Formula
 
1 Citation and commencement
 
2 Definitions
 
3 Prescribed conditions for tax exemption on income from qualifying project debt securities
 
4 Arrangements for qualifying project debt securities
 
5 Prescribed infrastructure assets or projects
 
6 Determination of income exempted from tax
 
7 Waiver of withholding of tax in respect of interest, etc., paid to non-resident person
Income Tax (Qualifying Project Debt Securities) Regulations 2008
Status:
Not current version (version history — see timeline)
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  • Document
  • Provision
  • 01 Nov 2006
    S 315/2008
  • 28 Jun 2013
    Amended by
    S 238/2016
  • 13 Aug 2013
    Amended by
    S 512/2013
  • 01 Jan 2014
    Amended by
    S 238/2016
  • 01 Apr 2017
    Amended by
    S 606/2017
  • 11 Nov 2022
    Amended by
    S 878/2022
  •  
1 Nov 2006
28 Jun 2013
13 Aug 2013
1 Jan 2014
1 Apr 2017
11 Nov 2022
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