INTM561250 - Hybrids: allocation of DII within a group: condition A
For an accounting period of Company A (the surplus period), the dual inclusion income of a company exceeds the amount counteracted by certain sections of Part 6A (the counteraction amount).
»Ê¹ÚÌåÓýapp relevant counteracting sections of Part 6A are listed at section 259ZMF(4).
For example, if the dual inclusion income of Company A for the surplus period is 100, and the counteraction amount is 40, there is a DII surplus of 60. Condition A is met.