Taxation Laws Amendment Act (No. 2) 1999 (93 of 1999)
Schedule 5 Franking of dividends by exempting companies and former exempting companies
Income Tax Assessment Act 1936
58 Paragraph 160AQH(c)
Repeal the paragraph, substitute:
(c) if the dividend is an exempted dividend - the exempted amount of the dividend; and
(d) if the company is not a former exempting company and the dividend is a franked dividend - the amount of the dividend that is not a franked amount; and
(e) if the company is a former exempting company and the dividend is a franked dividend or an exempted dividend or both - the amount of the dividend that is neither a franked amount nor an exempted amount; and
(f) in any case - such other information in relation to the dividend as is required by the approved form to be set out.
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