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
17 Section 109B
After "(See Subdivisions C and D.)", insert "Also, this Division does not apply to demerger dividends. (See Subdivision DA.)".
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