Document ID: chunk:federal_register_of_legislation:C2010C00648:clause:10_40:p2
Version: federal_register_of_legislation:C2010C00648
Segment Type: clause
Provision Reference: sch 10 cl 40 (pt 2/2)
Character Range: 223137–223692

the franked distribution had been a reference to the entity's share of the supplementary dividend.

Share of supplementary dividend

 (7) The entity's share of the supplementary dividend is worked out as follows:

 (8) Nothing in this section has the effect of including in the entity's assessable income its share of the supplementary dividend.

Relationship with Subdivisions 207‑B, 207‑D, 207‑E and 207‑F

 (9) Subdivisions 207‑B, 207‑D, 207‑E and 207‑F have effect subject to this section.

Part 4—Other amendments

Income Tax Assessment Act 1997