Corporations Amendment (Corporate Reporting Reform) Act 2010 (66 of 2010)

Schedule 1   Amendments relating to the Corporations Act 2001

Part 4   Consequential amendments

Income Tax Assessment Act 1936

57   Application of income tax amendment

Subsection 44(1A) of the Income Tax Assessment Act 1936 (as inserted by this Schedule) applies in relation to dividends declared on or after the commencement of item 7 of this Schedule.