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

Schedule 1   AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

Part 3   DIVIDEND IMPUTATION

30   Section 160APA

Insert:

"'class A deficit deferral tax' means tax payable in accordance with section 160AQJA;

'class B deficit deferral tax' means tax payable in accordance with section 160AQJB;

'company tax instalment' means an instalment, or other amount, payable under Division 1C of Part VI;

'deficit deferral amount' means a class A deficit deferral amount (see subsection 160AQJA(2)) or a class B deficit deferral amount (see subsection 160AQJB(2));

'deficit deferral tax' means class A deficit deferral tax or class B deficit deferral tax;

'deficit deferral tax assessment' means the ascertainment, under section 160ARHA or 160ARK, of deficit deferral tax payable by a company;".