• Dividend paid to another CFC or CFT

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    Warning:

    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