INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 6A - Transfer of shareholder status for tax purposes  

SECTION 160AQUD  

160AQUD   BORROWER UNDER A SECURITIES LENDING ARRANGEMENT TO GIVE DIVIDEND STATEMENT TO LENDER  
If section 160AQUA applies in relation to a dividend covered by subparagraph 160AQUA(1)(b)(ii) (whether the application is the sole or final application or an earlier application of that section), the borrower must, as soon as practicable after the payment of the dividend, give to the lender a statement in the approved form setting out such information in relation to the dividend as is required by the approved form to be set out.