Income Tax Assessment Act 1936
PART III
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LIABILITY TO TAXATION
Division 7A
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Distributions to entities connected with a private company
Subdivision F
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General rules applying to all amounts treated as dividends
SECTION 109ZA
109ZA
NO DIVIDEND TAKEN TO BE PAID FOR WITHHOLDING TAX PURPOSES
If a private company is taken under this Division to have paid a dividend to an entity, disregard the dividend for the purposes of:
(a) Division 11A of Part III (which deals with withholding tax on dividends paid to non-residents and some other people); and
(b) (Repealed by No 101 of 2006 )
(c) Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 (which deals with PAYG withholding).
View history note
Hide history noteIf a private company is taken under this Division to have paid a dividend to an entity, disregard the dividend for the purposes of:
(a) Division 11A of Part III (which deals with withholding tax on dividends paid to non-residents and some other people); and
(b) (Repealed by No 101 of 2006 )
(c) Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 (which deals with PAYG withholding).