TAXATION LAWS AMENDMENT ACT (No. 3) 1994 No. 138 of 1994 - SECT 34 Object

TAXATION LAWS AMENDMENT ACT (No. 3) 1994 No. 138 of 1994 - SECT 34

34. The object of this Subdivision is to ensure that the attribution
percentages applicable to taxpayers in respect of a FIF, and hence their
shares of the calculated profit of the FIF, do not exceed 100%.