Taxation Laws Amendment Act (No. 3) 1994 (138 of 1994)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 3 Amendments relating to foreign investment funds and controlled foreign companies
Sub-Division F Amendments relating to corporate limited partnerships
22 "Dividend" includes distribution of corporate limited partnership
Section 94L of the Principal Act is amended by inserting "or to a dividend within the meaning of section 6" after "dividend".
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