New Business Tax System (Debt and Equity) Act 2001 (163 of 2001)
Schedule 1 Debt and equity interests
Part 1 Amendment of the Income Tax Assessment Act 1997
Income Tax Assessment Act 1997
2 Section 12-5 (table item headed 'dividends')
After:
|
franking credits, pooled development funds (PDFs)................. |
124ZM |
insert:
|
non-share equity interests, no deduction for return in respect of.......................................................................................... |
26-26 |