Document ID: chunk:federal_register_of_legislation:C2010C00604:clause:9_1:p5
Version: federal_register_of_legislation:C2010C00604
Segment Type: clause
Provision Reference: sch 9 cl 1 (pt 5/5)
Character Range: 208329–209080

instead of subsection 128TC(5) of that Act.

 (6) To avoid doubt, subsection (3) of this section does not prevent subsection 128TE(1) of the Income Tax Assessment Act 1936 from making the *head company liable to pay additional tax by way of penalty.

717‑530  Extended operation of sections 717‑520 and 717‑525

  Section 128AAA (the applied section) of the Income Tax Assessment Act 1936 applies to sections 717‑520 and 717‑525 of this Act in the same way as the applied section applies to Division 11A of Part III of that Act.

Note: Section 128AAA of the Income Tax Assessment Act 1936 applies Division 11A of Part III of that Act to non‑share dividends in the same way as that Division applies to dividends.

[The next Division is Division 719.]