Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)
Schedule 10 Franked distributions received through certain partnerships and trustees
Part 1 Amendments commencing on 1 July 2000
Income Tax Assessment Act 1936
1 At the end of section 160APHBF
Add:
(6) An exempt institution whose exempt status is disregarded under subsection 160ARDAB(1) cannot be a prescribed person in relation to a company under this section.
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