Intragroup dividends do not result in a requirement for tax effect adjustments on consolidation if:

A) group companies are Australian.
B) the dividend is fully franked.
C) both A and B.
D) none of the above.

Intragroup Dividends

Dividends paid between companies within the same group, which may have implications for the group's consolidated financial statements.

Tax Effect

The impact of tax on business decisions and financial transactions, influencing net income and cash flows.

Franked

In the context of Australian taxation, it refers to dividends that come with a credit for taxes the corporation has already paid.