INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
This section applies to dividends paid after 30 June 2002.
46AE(2) [Qualified person]For the purposes of subsections 46(2B) and 46A(5B) , a shareholder is taken to be a qualified person in relation to a dividend for the purposes of Division 1A of Part IIIAA of the Income Tax Assessment Act 1936 , if the person would have been a qualified person in relation to the dividend under that Division if that Division applied to the dividend.
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