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

4   After subparagraph 45Z(4)(c)(ii)

Insert:

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