Income Tax Assessment Act 1997
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Hide history noteIf:
(a) section 216-5 applies in relation to a *franked distribution or a *distribution franked with an exempting credit (cum dividend sales); and
(b) a *securities dealer has acted for a particular party to the contract concerned;
the securities dealer must, as soon as practicable after the making of the distribution, give to the other party to the contract a statement in the *approved form setting out such information in relation to the distribution as is required by the approved form.
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