Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 2 AMENDMENTS RELATING TO POOLED DEVELOPMENT FUNDS
Part 2 INCOME TAX ASSESSMENT ACT 1936
5 Objects
The objects of this Part are:
(a) to provide for the intercorporate dividend rebate for a pooled development fund ("PDF") to be calculated by reference to the rate of tax applicable to the SME income component of its taxable income; and
(b) to set out rules for working out the various components of the taxable income of a PDF; and
(c) to make certain adjustments to the tax treatment of capital gains and capital losses of PDFs.
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