Taxation Laws Amendment Act (No. 6) 2001 (169 of 2001)
Schedule 4 Tax relief for shareholders in listed investment companies
Income Tax Assessment Act 1997
12 At the end of subsection 320-205(4)
Add:
; and (f) the proportion of the amount that the company can deduct for the income year under subsection 115-280(1) that is attributable to a *dividend paid to the company by a *listed investment company in respect of virtual PST assets that are *shares in the listed investment company.
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