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Income Tax Assessment Act 1936
43BApplication of Subdivision to non‑share dividends
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43B Application of Subdivision to non‑share dividends
(1) This Subdivision:
(2) Subsection (1) does not apply to section 47A.
(3) Paragraph (1)(c) does not apply to subsection 44(1).
(4) Subsection (1) has effect subject to the special provision that is made for non‑share dividends in subsection 44(1).