Taxation Laws Amendment Act (No. 3) 1994 (138 of 1994)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 4 Amendments to provide an exemption from dividend withholding tax
47 Certain income not included in assessable income
Section 128D of the Principal Act is amended by inserting "or (gaa)" after "128B(3)(ga)".