INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 2 - Income  

Subdivision D - Dividends  

SECTION 45   STREAMING OF BONUS SHARES AND UNFRANKED DIVIDENDS  

45(4)   Expressions to have same meanings as in Part IIIAA.  

Expressions used in this section that are defined in Part IIIAA have the same meanings as in that Part.