Taxation Laws Amendment Act (No. 3) 1998 (47 of 1998)
Schedule 7 Franking of dividends and other distributions
Part 1 Income Tax Assessment Act 1936 (streaming of dividends or other benefits)
2 Paragraph 128B(3)(ga)
After “section 160AQF”, insert “(other than a dividend in respect of which a determination is made under paragraph 160AQCBA(3)(b))”.
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