INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 6A - Transfer of shareholder status for tax purposes  

SECTION 160AQUB   160AQUB   SECURITIES DEALER TO GIVE DIVIDEND STATEMENT TO OTHER PARTY - CUM-DIVIDEND SALE  
If:


(a) section 160AQUA applies in relation to a dividend covered by subparagraph 160AQUA(1)(b)(i) (whether the application is the sole or final application or an earlier application of that section); and


(b) a securities dealer has acted for a particular party to the contract concerned;

the securities dealer must, as soon as practicable after the payment of the dividend, give to the other party to the contract a statement in the approved form setting out such information in relation to the dividend as is required by the approved form to be set out.


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