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
7 After subsection 46A(5A)
Insert:
(5B) A shareholder is not entitled to a rebate under subsection (5) or (5A) in respect of a dividend unless the shareholder is a qualified person in relation to the dividend for the purposes of Division 1A of Part IIIAA.
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