Part 15Deduction of income tax at source
Chapter 2Meaning of “relevant investment” for purposes of section 876
Deposit-takers and relevant investments
857Investments to be treated as being or as not being relevant investments
(1)
A deposit-taker F1... must treat every investment with it as a relevant investment unless satisfied that the investment is not a relevant investment.
(2)
If a deposit-taker F1... is satisfied that an investment is not a relevant investment, it may continue to treat the investment as not being a relevant investment until subsection (3) applies.
(3)
This subsection applies when the deposit-taker F1... has information which can reasonably be taken to indicate that the investment is or may be a relevant investment.