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.

The 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.