Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 109ZA

    If a private company is taken under this Division   to have paid a dividend to an entity, disregard the dividend for the purposes of:

  (a)   Division   11A of Part   III (which deals with withholding tax on dividends paid to non - residents and some other people); and

  (c)   Subdivision   12 - F in Schedule   1 to the Taxation Administration Act 1953 (which deals with PAYG withholding).