New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)

Schedule 16   Demerger relief

Part 2   Dividend relief

Income Tax Assessment Act 1936

17   Section 109B

After "(See Subdivisions C and D.)", insert "Also, this Division does not apply to demerger dividends. (See Subdivision DA.)".