INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 18 - Credits in respect of foreign tax  

SECTION 160AE   INTERPRETATION  

160AE(1)    

"undistributed amount"
, in relation to a private company, means the amount that is the undistributed amount in relation to the company under Division 7 ;



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