Taxation Laws Amendment Act (No. 3) 1998 (47 of 1998)

Schedule 8   Distributions from private companies

Part 1   Income Tax Assessment Act 1936

9   Application of amendment made by item 6

The amendment made by item 6 applies to dividends taken to be paid under Division 7A of Part III of the Income Tax Assessment Act 1936 on or after 4 December 1997.