Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 3) 1994 No. 138 of 1994 - SECT 19

19. The object of this Subdivision is to repeal section 431B of the Principal
Act so that there is no double taxation of Part XI amounts included in the
attributable income of a CFC where an interim dividend is paid, or an interim
distribution of trust income is made, to the CFC.