INTM561260 - Hybrids: allocation of DII within a group: condition B
For an accounting period of Company B (the shortfall period), the amount counteracted by certain sections of Part 6A (the counteraction amount) exceeds the amount of dual inclusion income.
»Ê¹ÚÌåÓýapp relevant counteracting sections of Part 6A are listed at section 259ZMF(4).
For example, if the dual inclusion income of Company B for the surplus period is 60, and the counteraction amount is 100, there is a DII shortfall of 40. Condition B is met.