New Business Tax System (Debt and Equity) Act 2001 (163 of 2001)

Schedule 1   Debt and equity interests

Part 2   Amendment of the Income Tax Assessment Act 1936

Income Tax Assessment Act 1936

86   Before paragraph 128B(3)(a)

Insert:

(aaa) income that consists of a non-share dividend that is not frankable under section 160APAAAA; or