INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART III
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LIABILITY TO TAXATION
Division 2
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Income
Subdivision D
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Dividends
SECTION 45B
SCHEMES TO PROVIDE CERTAIN BENEFITS
45B(8)
(g) whether the relevant taxpayer or an associate (within the meaning in section 318 ) of the taxpayer is a private company that would not have been entitled to a rebate under section 46F if the taxpayer had been paid an equivalent dividend instead of the demerger benefit or capital benefit;
CCH Note:
Below is s 45B(8)(g) repealed as inoperative by No 101 of 2006.
(g) whether the relevant taxpayer or an associate (within the meaning in section 318 ) of the taxpayer is a private company that would not have been entitled to a rebate under section 46F if the taxpayer had been paid an equivalent dividend instead of the demerger benefit or capital benefit;
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