Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)

Schedule 4   Consequential amendments relating to Schedule 3 repeals

Income Tax Assessment Act 1936

1   Subsection 6BA(3)

Omit all the words from and including "If" to and including "46A;", substitute "If the bonus shares are issued for no consideration and are not a dividend or taken to be a dividend,".


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