Tax Laws Amendment (2010 Measures No. 2) Act 2010 (75 of 2010)
Schedule 1 Distributions to entities connected with a private company
Income Tax Assessment Act 1997
34 Section 11-55 (table item headed "dividends")
Omit:
|
later dividend set off against amount taken to be dividend |
109ZC(3) |
Substitute:
|
later dividend set off against amount taken to be dividend |
109ZC(3), 109ZCA(4) |