Taxation Laws Amendment (Company Law Review) Act 1998 (63 of 1998)
Schedule 3 Definition of dividend, and redeemable preference shares
Income Tax Assessment Act 1936
4 Subsection 6(1) (paragraph (d) of the definition of dividend)
After "apply", insert "or moneys paid or credited, or property distributed for the redemption or cancellation of a redeemable preference share".