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
18 After Subdivision D of Division 7A of Part III
Insert:
Subdivision DA - Demerger dividends not treated as dividends
109RA Demerger dividends not treated as dividends
This Division does not apply to a demerger dividend to which section 45B does not apply.
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