Taxation Laws Amendment Act (No. 3) 1994 (138 of 1994)

Part 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 3   Amendments relating to foreign investment funds and controlled foreign companies

Sub-Division F   Amendments relating to corporate limited partnerships

22   "Dividend" includes distribution of corporate limited partnership

Section 94L of the Principal Act is amended by inserting "or to a dividend within the meaning of section 6" after "dividend".