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)
7 After subsection 160AQT(1C)
Insert:
(1D) If a determination is made under paragraph 160AQCBA(3)(b) in respect of the dividend, an amount is not included under this section in the assessable income of a shareholder.
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