INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART IIIAA
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FRANKING OF DIVIDENDS
Division 1
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Interpretation
SECTION 160APF
160APF
DEEMED SEPARATE DIVIDEND RESOLUTIONS
For the purposes of this Part, a resolution that, but for this section, would be a single resolution in relation to dividends to be paid in respect of shares of 2 or more classes shall be treated as being separate resolutions in relation to the dividends to be paid in respect of the shares of each of those classes.
View history note
Hide history noteFor the purposes of this Part, a resolution that, but for this section, would be a single resolution in relation to dividends to be paid in respect of shares of 2 or more classes shall be treated as being separate resolutions in relation to the dividends to be paid in respect of the shares of each of those classes.
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