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  • What's changed for 2006?

    Conduit foreign income

    Attention

    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

    New rules introduced the concept of conduit foreign income. If you received an unfranked dividend declared to be conduit foreign income on your dividend statement, include that amount as an unfranked dividend.

    Last modified: 13 Feb 2019QC 27790