Taxation Laws Amendment Act 1993 (17 of 1993)

Part 3   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 4   Amendments relating to dividend streaming

17   Application

(Subsection 160AQCB(1) arrangements)

 

(1) The amendments made by this Division, in so far as they apply for the purposes of subsection 160AQCB(1) of the Principal Act, apply to scheme dividends paid on or after the date of commencement of this subsection.
        

(Subsection 160AQCB(2) arrangements)

      

(2) The amendments made by this Division, in so far as they apply for the purposes of subsection 160AQCB(2) of the Principal Act, apply to scheme bonus shares issued on or after the date of commencement of this subsection.
        

(Subsection 160AQCB(4) arrangements)

      

(3) The amendments made by this Division, in so far as they apply for the purposes of subsection 160AQCB(4) of the Principal Act, apply to scheme dividends paid on or after the date of commencement of this subsection.