Taxation Laws Amendment (Company Law Review) Act 1998 (Repealed) (63 of 1998)
Schedule 3 Definition of dividend, and redeemable preference shares
Income Tax Assessment Act 1936
5 Subsection 6(1) (paragraph (d) of the definition of dividend)
Omit "a share premium account of the company;", substitute "the share capital account of the company; or".