INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 2 - Income  

Subdivision D - 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;


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