CTHIn ForceAct
Taxation Administration Act 1953
12‑225 Application to distribution by a 12‑225 Application to distribution by a liquidator or other person
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#### 12‑225 Application to distribution by a liquidator or other person
This Part applies to a distribution that section 47 of the Income Tax Assessment Act 1936 treats as a \*dividend paid by a company, in the same way as this Part applies to a dividend paid by the company, and as if the liquidator or other person making the distribution were the company.