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

3   After paragraph 45Z(3)(c)

Insert:

(ca) the second company is a qualified person in relation to the dividend for the purposes of Division 1A of Part IIIAA; and