INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 2 - Income  

Subdivision D - Dividends  

SECTION 46AB   APPLICATION OF SECTIONS 46 AND 46A TO THE UNFRANKED PART OF DIVIDENDS  

46AB(1)   [Application]  

Sections 46 and 46A do not apply to the unfranked part of a dividend paid to a taxpayer after 30 June 2003.

46AB(2)   [Application for members of certain groups]  

This section does not apply in relation to a taxpayer to which section 46AC applies.