Taxation Laws Amendment Act (No. 6) 2001 (169 of 2001)

Schedule 4   Tax relief for shareholders in listed investment companies

Income Tax Assessment Act 1997

12   At the end of subsection 320-205(4)


; and (f) the proportion of the amount that the company can deduct for the income year under subsection 115-280(1) that is attributable to a *dividend paid to the company by a *listed investment company in respect of virtual PST assets that are *shares in the listed investment company.