StatuteIncome Tax Assessment Act 1936

Section 109RA — Income Tax Assessment Act 1936: Demerger dividends not treated as dividends

Text of the provision Official document

This Division does not apply to a demerger dividend to which section 45B does not apply.

There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.

See judgments from Australian courts and tribunals with a plain-English summary and legal holding.