INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 6A - Transfer of shareholder status for tax purposes  

SECTION 160AQUC   160AQUC   NO SECURITIES DEALER - PARTY TO CUM-DIVIDEND SALE CONTRACT TO GIVE DIVIDEND STATEMENT TO OTHER PARTY  
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 particular party to the contract concerned has not had a securities dealer acting for him or her;

the party 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.


 

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.