Taxation Laws Amendment Act (No. 3) 1993 (118 of 1993)

Part 4   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 9   Amendments relating to dividend imputation

Subdivision B   Amendments of the Principal Act

94   Adjustment for non-resident beneficiary

Section 160ARA of the Principal Act is amended by omitting from paragraph (e) "potential rebate amount" and substituting "sum of the class A potential rebate amount and the class B potential rebate amount".