Document ID: chunk:federal_register_of_legislation:F2022C01160:reg:2
Version: federal_register_of_legislation:F2022C01160
Segment Type: reg
Provision Reference: reg 2
Character Range: 25213–26533

2                        (a) Paragraph (f) of item 1; or                         All of the following apply:
                         (b) paragraph (e) of item 2; or                         (a) a private company is taken to have paid a dividend to an entity, as described in section 109C, 109D, 109E or 109F of the Act, in the assessment year;
                         (c) paragraph (d) of item 3                             (b) the entity is:
                                                                                 (i) a shareholder of the company; or
                                                                                 (ii) an associate of a shareholder of the company; or
                                                                                 (iii) a former shareholder of the company; or
                                                                                 (iv) an associate of a former shareholder of the company;
                                                                                 (c) the period during which the Commissioner may amend an assessment in relation to the company is at least 4 years;
                                                                                 (d) the dividend is relevant to an amount in the assessed entity's assessment