Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)

Schedule 1   Distributions to entities connected with a private company and related issues

Part 1   Main amendments

Income Tax Assessment Act 1997

28   Subparagraph 202-45(g)(i)

Before “Division”, insert “unless subsection 109RB(6) or 109RC(2) applies in relation to the amount - ”.