Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009

9 Available capital distribution amount: 1988 to 2010

  • (1) After section CZ 9B(5), the following is added:

    “Relationship with section CD 44

    • “(6) Section CD 44(7)(c) (Available capital distribution amount) overrides this section.”

    (2) Subsection (1) applies for the 2010–11 and later income years.