INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 7A - Distributions to entities connected with a private company  

Subdivision F - General rules applying to all amounts treated as dividends  

SECTION 109ZA  

109ZA   NO DIVIDEND TAKEN TO BE PAID FOR WITHHOLDING TAX PURPOSES  



(b) Division 4 of Part VI (which deals with collection of withholding tax); and

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