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
1 After paragraph 45Z(1)(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
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
