New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)

Schedule 16   Demerger relief

Part 2   Dividend relief

Income Tax Assessment Act 1936

12   Section 45C (heading)

Repeal the heading, substitute:

45C Effect of determinations under sections 45A and 45B for capital benefits