Taxation Laws Amendment (Company Law Review) Act 1998 (63 of 1998)

Schedule 6   Amendment of the Income Tax Assessment Act 1997

Part 1   Bonus shares

8   Paragraph 130-20(3)(a)

Omit "amount owed to you by the company is a *dividend", substitute "shares are a *dividend (or taken to be a dividend under subsection 45(2) or 45C(1) of the Income Tax Assessment Act 1936)".