Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 375 - Australian films  

Subdivision 375-H - Deductions for shares in a film licensed investment company  

SECTION 375-872   375-872   Distribution of FLIC concessional capital is instead taken to be a dividend  
(Repealed by No 164 of 2007)


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