TAXATION LAWS AMENDMENT (FOREIGN TAX CREDITS) ACT 1986 No. 51 of 1986 - SECT 21 Reduction in amounts of dividends to be taken into account for purposes of section 46

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TAXATION LAWS AMENDMENT (FOREIGN TAX CREDITS) ACT 1986 No. 51 of 1986 - SECT 21

Reduction in amounts of dividends to be taken into account for purposes of section 46

21. Section 116AA of the Principal Act is amended-

   (a)  by inserting in sub-paragraph (1) (a) (i) "or dividends paid by a
company that is not a resident" after "Division 9"; and

   (b)  by inserting in sub-paragraph (1) (a) (ii) "or shares in a company
        that
is not a resident" after "Division 9".

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