Taxation Laws Amendment Act (No. 3) 1992 (98 of 1992)

Part 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 4   Amendments relating to pooled development funds Interpretation

12   Liability to withholding tax

Section 128B of the Principal Act is amended by inserting after paragraph (3)(b) the following paragraph:

"(ba) income that is exempt from income tax because of section 124ZM (which exempts dividends paid by PDFs);".