Document ID: chunk:federal_register_of_legislation:C2010C00617:clause:5_29
Version: federal_register_of_legislation:C2010C00617
Segment Type: clause
Provision Reference: sch 5 cl 29
Character Range: 67095–67760

29  At the end of paragraph 160AQH(1)(b)
Add:
 (vii) if the dividend is a venture capital franked dividend—a statement to the effect that the venture capital franking is only relevant for a taxpayer who is:
 (A) the trustee of a fund that is a complying superannuation fund for the purposes of Part IX in relation to the year of income; or
 (B) the trustee of a fund that is a complying ADF for the purposes of Part IX in relation to the year of income; or
 (C) the trustee of a unit trust that is a pooled superannuation trust for the purposes of Part IX in relation to the year of income; or
 (D) a life assurance company; or
 (E) a registered organisation; and