Tax Laws Amendment (2004 Measures No. 1) Act 2004 (95 of 2004)

Schedule 9   Deductions for dividends on-paid to non-resident owners

Income Tax Assessment Act 1936

2   Paragraph 46FA(1)(c)

After "but for", insert "subsection 46AB(1) or 46AC(2) or".

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).