Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)
Schedule 5
Part 8 Definitions and signposts to related material
Income Tax Assessment Act 1936
61 Subsection 6(1) (at the end of the definition of dividend )
Add:
Note: Subsection (4) sets out when paragraph (d) of this definition does not apply.
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