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

Schedule 1   AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

Part 3   DIVIDEND IMPUTATION

43   After subsection 160AQD(1A)

Insert:

"(1B) An estimated class A debit in relation to a company tax instalment must relate to the refund of that instalment under section 221AZL or 221AZQ.".