Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 1 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
Part 3 DIVIDEND IMPUTATION
51 After section 160ARE
Insert:
Deficit deferral tax returns
"160AREA. If a class A deficit deferral amount (see subsection 160AQJA(2)) or a class B deficit deferral amount (see subsection 160AQJB(2)) arises in relation to a company in relation to a refund, the company must lodge a return in relation to the deficit deferral amount within 14 days after receiving the refund.".
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