Taxation Laws Amendment Act (No. 2) 1999 (93 of 1999)

Schedule 4   Franking credits, franking debits and the intercorporate dividend rebate

Income Tax Assessment Act 1936

20   After paragraph 160AQYA(2)(c)

Insert:

and (ca) the taxpayer is a qualified person in relation to the relevant franked dividend for the purposes of Division 1A;