New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 16 Demerger relief
Part 3 Consequential amendments
Income Tax Assessment Act 1997
46 Subsection 995-1(1)
Insert:
demerger dividend has the meaning given by subsection 6(1) of theIncome Tax Assessment Act 1936.
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