Document ID: chunk:federal_register_of_legislation:C2015A00066:clause:1_30
Version: federal_register_of_legislation:C2015A00066
Segment Type: clause
Provision Reference: sch 1 cl 30
Character Range: 9666–10180

30  Paragraph 28(a)
Repeal the paragraph, substitute:
 (a) if paragraph 98(3)(b) of the Assessment Act (about beneficiaries that are companies) applies:
 (i) if the beneficiary is a company to which paragraph 23(2)(a) of this Act applies—the rate specified in paragraph 23(2)(a); or
 (ii) otherwise—the rate specified in paragraph 23(2)(b); and

Division 2—Amendment of the Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015

Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015