Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 216 - Cum dividend sales and securities lending arrangements  

Subdivision 216-B - Statements to be made where there is a cum dividend sale or securities lending arrangement  

SECTION 216-30  

216-30   Securities lending arrangements - statement by borrower  

If section 216-10 (securities lending arrangements) applies in relation to a *franked distribution, or a *distribution franked with an exempting credit, the borrower must, as soon as practicable after the making of the distribution, give to the lender a statement in the *approved form setting out such information in relation to the distribution as is required by the approved form.