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

Schedule 6   Repeal of dividend tainting rules

Income Tax Assessment Act 1936

2   After paragraph 177EA(17)(g)

Insert:

(ga) whether a distribution that is made or that flows indirectly under the scheme to the relevant taxpayer is sourced, directly or indirectly, from unrealised or untaxed profits;