Document ID: chunk:federal_register_of_legislation:C2010C00603:clause:3_43
Version: federal_register_of_legislation:C2010C00603
Segment Type: clause
Provision Reference: sch 3 cl 43
Character Range: 112400–113359

43  Paragraph 128B(3)(ga)
Repeal the paragraph, substitute:
 (ga) income that consists of:
 (i) the franked part of a dividend; or
 (ii) in relation to a dividend that is paid by a former exempting entity (within the meaning of the Income Tax Assessment Act 1997) on a share acquired under an employee share scheme (within the meaning of that Act)—the part of the dividend that is franked with an exempting credit; or
 (iii) in relation to a dividend that is paid by a former exempting entity (within the meaning of the Income Tax Assessment Act 1997) to an eligible continuing substantial member (within the meaning of that Act)—the part of the dividend that is franked with an exempting credit;
  other than a dividend in respect of which a determination is made under paragraph 204‑30(3)(c) of the Income Tax Assessment Act 1997 or a dividend or a part of a dividend in respect of which a determination is made under paragraph 177EA(5)(b) of this Act; or