Document ID: chunk:federal_register_of_legislation:C2010C00605:clause:16_46ae
Version: federal_register_of_legislation:C2010C00605
Segment Type: clause
Provision Reference: sch 16 cl 46AE
Character Range: 234537–235061

46AE  Who is a qualified person for the purposes of subsections 46(2B) and 46A(5B) after 30 June 2002

 (1) This section applies to dividends paid after 30 June 2002.

 (2) For the purposes of subsections 46(2B) and 46A(5B), a shareholder is taken to be a qualified person in relation to a dividend for the purposes of Division 1A of Part IIIAA of the Income Tax Assessment Act 1936, if the person would have been a qualified person in relation to the dividend under that Division if that Division applied to the dividend.