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.
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