INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
(a) the dividends are paid in respect of shares of the same class (in this subsection called the ``applicable class'' );
(b) each of the dividends is paid under a resolution, but not all the dividends are paid under the same resolution;
(c) for each resolution to which paragraph (b) applies, the dividends to which the resolution relates are to be paid on only some of the shares of the applicable class. 160AQG(2) [Resolution under which dividends paid]
Dividends that constitute a combined class of dividends shall be taken for the purposes of section 160AQF or 160AQFA to have been paid under the resolution under which the first of those dividends was paid and not under any other resolution.
This section does not apply in relation to a dividend paid by a company if the payment of the dividend gives rise to a franking debit of the company under section
Because of subsection 46M(3) and paragraph 46M(4)(a) , this section does not apply to dividends that are taken by that subsection or paragraph not to be frankable dividends.
(a) the period starting at the start of the company's franking year and ending on 30 June 2000;
(b) the period starting on 1 July 2000 and ending at the end of the franking year.
(a) the period starting at the start of the company's franking year and ending on 30 June 2001;
(b) the period starting on 1 July 2001 and ending at the end of the franking year.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.