Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 1 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
Part 3 DIVIDEND IMPUTATION
46 After subsection 160AQDA(2)
Insert:
"(2A) An estimated class B debit in relation to a company tax instalment must relate to the refund of that instalment under section 221AZL or 221AZQ.".
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