Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 7A - Distributions to entities connected with a private company  

Subdivision DA - Demerger dividends not treated as dividends  

SECTION 109RA   109RA   DEMERGER DIVIDENDS NOT TREATED AS DIVIDENDS  

This Division does not apply to a demerger dividend to which section 45B does not apply.