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
20 After subsection 128B(3C)
Insert:
(3D) This section does not apply to a demerger dividend to which section 45B does not apply.
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