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
70 At the end of subsection 177EA(18)
Add:
; or (e) the shareholder is a company and an exempting credit of the company arises under section 160AQCNF.
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