INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
(a) the taxpayer is an individual; and
(b) the total of the amounts of the rebates to which the taxpayer would be entitled under sections 160AQU , 160AQX and 160AQZ in respect of the year of income if the taxpayer were a qualified person in relation to each of those dividends does not exceed $5000. 160APHT(2) [Related payments]
(a) has made; or
(b) is under an obligation to make; or
(c) is likely to make;
a related payment in respect of the dividend or a distribution attributable to the dividend.
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