Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)
Schedule 1 Distributions to entities connected with a private company and related issues
Part 1 Main amendments
Income Tax Assessment Act 1997
28 Subparagraph 202-45(g)(i)
Before “Division”, insert “unless subsection 109RB(6) or 109RC(2) applies in relation to the amount - ”.
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