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  • Dividend paid to another CFC or CFT



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    If a CFC resident in an unlisted country pays an interim dividend directly to either another CFC or CFT, the reduction is worked out as follows:

    Amount of the dividend assessed
    Your attribution percentage in the recipient

    Last modified: 05 Dec 2006QC 17522