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    <title>Amendment of section 115AD</title>
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    <description>Amendment substitutes clause (a) of sub section (1) to state that taxable income includes income received in respect of securities, expressly excluding units referred to in the separate provision for units; the substitution is effective from the stated commencement date.</description>
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      <description>Amendment substitutes clause (a) of sub section (1) to state that taxable income includes income received in respect of securities, expressly excluding units referred to in the separate provision for units; the substitution is effective from the stated commencement date.</description>
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