INCOME TAX ASSESSMENT ACT 1936

PART III - LIABILITY TO TAXATION  

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

Subdivision F - General rules applying to all amounts treated as dividends  

SECTION 109ZA   109ZA   NO DIVIDEND TAKEN TO BE PAID FOR WITHHOLDING TAX PURPOSES  


If a private company is taken under this Division to have paid a dividend to an entity, disregard the dividend for the purposes of:


(a) Division 11A of Part III (which deals with withholding tax on dividends paid to non-residents and some other people); and


(b) (Repealed by No 101 of 2006 )


(c) Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 (which deals with PAYG withholding).



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