Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 2) 1991No. 100, 1991 - SECT 54

54. Section 160ARDA of the Principal Act is amended:

   (a)  by omitting "and" from the end of paragraph (2) (c);

   (b)  by omitting from paragraph (2) (d) "dividend." and substituting
        "dividend; and";

   (c)  by adding at the end of subsection (2) the following paragraph:
  "(e)   a reference to a contract of the kind known as a `cum-dividend'
contract includes a reference to a contract that, if a corporate trust estate
were a company, would be a contract of the kind known as a `cum-dividend'
contract.".