CTHIn ForceAct
Income Tax Assessment Act 1936
27HAssessable income to include annuities and superannuation pensions
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27H Assessable income to include annuities and superannuation pensions
Subdivision D—Dividends
43A Subdivision has effect subject to provisions of Division 216 of the Income Tax Assessment Act 1997
43B Application of Subdivision to non‑share dividends
44 Dividends
45 Streaming of bonus shares and unfranked dividends
45A Streaming of dividends and capital benefits
45B Schemes to provide certain benefits
45BA Effect of determinations under section 45B for demerger benefits