Income Tax Assessment Act 1936
PART III
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LIABILITY TO TAXATION
Division 7A
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Distributions to entities connected with a private company
This Division does not apply to a demerger dividend to which section 45B does not apply.
Subdivision DA
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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.
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