Treasury Laws Amendment (2023 Measures No. 1) Act 2023 (101 of 2023)
Schedule 5 Franked distributions funded by capital raisings
Income Tax Assessment Act 1997
1 After paragraph 202-45(e)
Insert:
(ea) a distribution or a part of a distribution to which subsection 207-159(1) of this Act applies (distributions funded by capital raising);
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