Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)

Schedule 5  

Part 8   Definitions and signposts to related material

Income Tax Assessment Act 1936

61   Subsection 6(1) (at the end of the definition of dividend )

Add:

Note: Subsection (4) sets out when paragraph (d) of this definition does not apply.