INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 2 - Income  

Subdivision D - Dividends  

SECTION 46AE   WHO IS A QUALIFIED PERSON FOR THE PURPOSES OF SUBSECTIONS 46(2B) AND 46A(5B) AFTER 30 JUNE 2002  

46AE(1)   [Application]  

This section applies to dividends paid after 30 June 2002.

46AE(2)   [Qualified person]  

For the purposes of subsections 46(2B) and 46A(5B) , a shareholder is taken to be a qualified person in relation to a dividend for the purposes of Division 1A of Part IIIAA of the Income Tax Assessment Act 1936 , if the person would have been a qualified person in relation to the dividend under that Division if that Division applied to the dividend.