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
15 After paragraph 160AQT(1A)(b)
Insert:
(ba) the shareholder is a qualified person in relation to the dividend for the purposes of Division 1A; and
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