Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If a stapled security is jointly provided by 2 or more taxpayers to another person in a year of income, each of those taxpayers is entitled to an allowable deduction in respect of income of the year of income under section 139DC if, because of this Subdivision:
(a) the stapled security is treated as a qualifying share; and
(b) the conditions in subsection 139DC(1) are satisfied for the stapled security.
(2) The amount of the deduction worked out under subsection 139DC(2) in respect of the stapled security must be apportioned between each of the taxpayers on a reasonable basis.