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
81 Application
The amendments made by this Schedule apply to dividends paid at or after 7.30 pm by legal time in the Australian Capital Territory on 13 May 1997 other than:
(a) dividends declared before that time by a listed public company (within the meaning of theIncome Tax Assessment Act 1997); or
(b) dividends paid after that time that related to dividends referred to in paragraph (a).
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