New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 9 Consolidation: foreign dividend accounts
Part 2 Related amendments
Income Tax Assessment Act 1936
11 Subsection 128TC(2) (definition of total calculation value for dividend purposes of other shares )
Omit "or to a company that is related (within the meaning of subsection 51AE(16))".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
