INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 2 - Income  

Subdivision D - Dividends  

SECTION 46FA   DEDUCTION FOR DIVIDENDS ON-PAID TO NON-RESIDENT OWNER  

46FA(1)  

(c) but for subsection 46AB(1) or 46AC (2) or subparagraph 46F(2)(a)(i) , the resident company would be entitled to a rebate under section 46 in respect of the unfranked amount of the original dividend; and

46FA(4)  


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