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

Schedule 2   AMENDMENTS RELATING TO POOLED DEVELOPMENT FUNDS

Part 2   INCOME TAX ASSESSMENT ACT 1936

14   Subsection 46A(1)

Insert:

"'PDF dividend' means a dividend paid to a shareholder that is a PDF;

'SME income component' has the same meaning as in Subdivision B of Division 10E.".