Taxation Laws Amendment (Company Law Review) Act 1998 (63 of 1998)
Schedule 6 Amendment of the Income Tax Assessment Act 1997
Part 1 Bonus shares
8 Paragraph 130-20(3)(a)
Omit "amount owed to you by the company is a *dividend", substitute "shares are a *dividend (or taken to be a dividend under subsection 45(2) or 45C(1) of the Income Tax Assessment Act 1936)".
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