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Dividends not included

Last updated 4 December 2006

Most dividends paid to a CFC by a foreign company are not included. The only dividends you must include are dividends - other than non-portfolio dividends - paid to the CFC by a company that was a resident of an unlisted country (other than a section 404 country) when the dividends were paid.

These amounts will not be included in notional assessable income if the profits from which the dividends were paid have previously been attributed to you.

QC18000