Div 9A inserted by No 191 of 1992. Former Div 9A (Friendly Society Dispensaries) repealed by No 154 of 1981.
is reduced by the average Australian asset percentage (within the meaning of subsection
) of the portfolio investment concerned.
S 121EDA inserted by No 70 of 2015, s 3 and Sch 3 item 13, applicable in relation to years of income starting on or after 1 July 2015.