Taxation Laws Amendment Act (No. 2) 1996 (76 of 1996)
Schedule 1 Amendment of the Income Tax Assessment Act 1936: various measures
Part 4 Repeal of section 261
44 Paragraph 530(1)(a)
Repeal the paragraph, substitute:
(a) a FIF attribution account payment is made by a FIF or a FLP to a taxpayer during a notional accounting period of the FIF or FLP, as the case may be; and
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