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

7   After subsection 46(1)

Insert:

"(1AAA) This section does not apply to a PDF dividend if the dividend is paid in respect of an unregulated investment (within the meaning of the Pooled Development Funds Act 1992).".