Taxation Laws Amendment Act (No. 3) 1998 (47 of 1998)
Schedule 8 Distributions from private companies
Part 1 Income Tax Assessment Act 1936
8 Application of amendments made by items 3, 4 and 5
The amendments made by items 3, 4 and 5 apply for the year of income containing 4 December 1997, and later years of income.