TAXATION LAWS AMENDMENT ACT (No. 2) 1992No. 80, 1992 - SECT 59 Notional allowable deduction for eligible finance share dividends, widely distributed finance share dividends and transitional finance share dividends

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TAXATION LAWS AMENDMENT ACT (No. 2) 1992No. 80, 1992 - SECT 59

Notional allowable deduction for eligible finance share dividends, widely distributed finance share dividends and transitional finance share dividends

59. Section 394 of the Principal Act is amended:

   (a)  by omitting from paragraph (a) "or a widely distributed finance share
        dividend" and substituting ", a widely distributed finance share
        dividend or a transitional finance share dividend";
(b) by inserting in paragraph (b) "or subsection 327B(2)" after "327A(3)(b)".

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