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 1936
7 Paragraph 109G(3)(a)
Omit “or 109E”.
Note: The heading to subsection 109G(3) is altered by omitting “did give rise to dividend” and substituting “gives rise to dividend under section 109D”.
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