Taxation Laws Amendment Act (No. 2) 1999 (93 of 1999)
Schedule 5 Franking of dividends by exempting companies and former exempting companies
Income Tax Assessment Act 1936
56 Paragraph 160AQH(a)
Repeal the paragraph, substitute:
(a) if the company is not a former exempting company and the dividend is not a franked dividend - a declaration to that effect; and
(aa) if the company is a former exempting company and the dividend is neither a franked dividend nor an exempted dividend - a declaration to that effect; and
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