Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1991No. 48, 1991 - SECT 104

104. Section 52 of the Principal Act is amended by omitting all the words
after paragraph (2) (b) and substituting the following: "then:

   (c)  an amount equal to the amount that would have been included if the
        dividend had been a non-portfolio dividend is included in the
        taxpayer's assessable income of the year of income; and

   (d)  for the purposes of the amended Act, the amount is taken to be
        included in the taxpayer's assessable income under section 459 of that
        Act.".