New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 2 Consolidation: miscellaneous changes to asset cost provisions
Income Tax Assessment Act 1997
16 Paragraph 705-50(3)(a)
After "franked dividends", insert "or distributions included in the step 4 amount mentioned in step 4 in the table in section 705-60".
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