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
9 Application
(1) Subject to subitem (2), the amendment made by item 2 of this Schedule applies to dividends paid after 30 June 2003.
(2) For a taxpayer to which section 46AC of the Income Tax Assessment Act 1936 applies, the amendment made by item 2 of this Schedule applies to dividends paid on or after the consolidation day referred to in that section.
(3) The amendments made by items 1, 3, 4, 5, 6, 7 and 8 of this Schedule apply to dividends paid on or after 1 July 2002.
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