INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 1 - Interpretation  

SECTION 160APF  

160APF   DEEMED SEPARATE DIVIDEND RESOLUTIONS  
For the purposes of this Part, a resolution that, but for this section, would be a single resolution in relation to dividends to be paid in respect of shares of 2 or more classes shall be treated as being separate resolutions in relation to the dividends to be paid in respect of the shares of each of those classes.


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