Statute
Section 109ZA — Income Tax Assessment Act 1936: No dividend taken to be paid for withholding tax purposes
Text of the provision Official document
If a private company is taken under this Division to have paid a dividend to an entity, disregard the dividend for the purposes of: (a) Division 11A of Part III (which deals with withholding tax on dividends paid to non-residents and some other people); and (c) Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 (which deals with PAYG withholding).
Official source: Federal Register of Legislation
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