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  • Dividends



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

    End of attention

    Passive income includes all dividends. The term dividend includes:

    • unit trust dividends received from a corporate unit trust or a public trading trust
    • a distribution made by a liquidator which is deemed to be a dividend.
    Last modified: 05 Dec 2006QC 17522