Statute
Section 43A — Income Tax Assessment Act 1936: Subdivision has effect subject to provisions of Division 216 of the Income Tax Assessment Act 1997
Text of the provision Official document
This Subdivision has effect subject to the provisions of Division 216 of the Income Tax Assessment Act 1997 (which describes cum dividend sales in which a distribution to a member of a corporate tax entity is treated as having been made to someone else).
Official source: Federal Register of Legislation
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