Taxation Laws Amendment Act (No. 3) 1992 (98 of 1992)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 4 Amendments relating to pooled development funds Interpretation
12 Liability to withholding tax
Section 128B of the Principal Act is amended by inserting after paragraph (3)(b) the following paragraph:
"(ba) income that is exempt from income tax because of section 124ZM (which exempts dividends paid by PDFs);".