Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)

Schedule 1   AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

Part 3   DIVIDEND IMPUTATION

23   Section 160APA (before subparagraph (a)(ia) of the definition of 'applicable general company tax rate')

Insert:

"(iaa) the paying of an instalment by a company in respect of a year of income under section 221AZK;

(iab) the making of any other payment by a company in respect of a year of income under Division 1C of Part VI;

(iac) the payment of a refund to a company in respect of a year of income under Division 1C of Part VI;

(iad) the payment of a refund to a company of an amount paid by the company in respect of a year of income where the refund is covered by section 160APY or 160APYA;

(iae) the crediting by the Commissioner of an amount paid by a company in respect of a year of income where the crediting is covered by section 160APYA;".