Income Tax Assessment Amendment (Foreign Investment) Act 1992 (190 of 1992)
19 Exempting receipt of a section 6 resident company
Section 380 of the Principal Act is amended by omitting subparagraph (a)(i) and substituting the following subparagraph:
"(i) if, on the making of the payment, an attribution debit, or a FIF attribution debit within the meaning of Part XI, arises for the other company in relation to the Australian company-so much (if any) of the dividend as exceeds the sum of those debits; or".
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