Treasury Laws Amendment (2023 Measures No. 1) Act 2023 (101 of 2023)

Schedule 5   Franked distributions funded by capital raisings

Income Tax Assessment Act 1997

1   After paragraph 202-45(e)

Insert:

(ea) a distribution or a part of a distribution to which subsection 207-159(1) of this Act applies (distributions funded by capital raising);