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
7 After subsection 46(1)
Insert:
"(1AAA) This section does not apply to a PDF dividend if the dividend is paid in respect of an unregulated investment (within the meaning of the Pooled Development Funds Act 1992).".
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