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INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

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Division 1 - Interpretation  

SECTION 160APD  

160APD   INTERIM DIVIDENDS  
For the purposes of this Part, interim dividends that are to be paid at or before a particular time shall be taken to be payable at or before that time.

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