INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART III
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LIABILITY TO TAXATION
Division 2
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Income
Subdivision D
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Dividends
SECTION 46FA
DEDUCTION FOR DIVIDENDS ON-PAID TO NON-RESIDENT OWNER
46FA(1)
(c) but for subsection 46AB(1) or 46AC (2) or subparagraph 46F(2)(a)(i) , the resident company would be entitled to a rebate under section 46 in respect of the unfranked amount of the original dividend; and
46FA(4)
CCH Note:
Below is material substituted in s 46FA by No 101 of 2006.
(c) but for subsection 46AB(1) or 46AC (2) or subparagraph 46F(2)(a)(i) , the resident company would be entitled to a rebate under section 46 in respect of the unfranked amount of the original dividend; and
46FA(4)
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