Document ID: chunk:federal_register_of_legislation:F2022C01160:reg:3
Version: federal_register_of_legislation:F2022C01160
Segment Type: reg
Provision Reference: reg 3
Character Range: 26533–27628

3                        (a) Paragraph (f) of item 1; or                         All of the following apply:
                         (b) paragraph (d) of item 3                             (a) the effect of section 109XB of the Act is that an amount is included as a dividend in the assessable income of:
                                                                                 (i) a shareholder of a company; or
                                                                                 (ii) an associate of a shareholder of a company;
                                                                                  in the assessment year as described in subsection 109XA(1), (2) or (3) of the Act;
                                                                                 (b) the period during which the Commissioner may amend an assessment in relation to both the trustee and the company is at least 4 years;
                                                                                 (c) the dividend is relevant to an amount in the assessed entity's assessment