New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 16 Demerger relief
Part 2 Dividend relief
Income Tax Assessment Act 1936
12 Section 45C (heading)
Repeal the heading, substitute:
45C Effect of determinations under sections 45A and 45B for capital benefits
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