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
6 Subsection 46(1)
Insert:
"'PDF dividend' means a dividend paid to a shareholder that is a PDF;
'SME income component' has the same meaning as in Subdivision B of Division 10E.".
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