Dividend tax relief where company-paid agricultural income-tax on profits reduces the shareholder's tax liability accordingly. Where a company pays dividends out of profits assessed to agricultural income-tax, the shareholder may obtain a reduction from tax payable under the Income-tax Act equal to the proportion of agricultural income-tax (including super-tax) paid by the company attributable to the dividend, after reducing any State Government refund; alternatively, relief is limited by the shareholder's own income-tax liability (subject to statutory rate caps for non-corporates and by the company's tax for corporate shareholders). A person other than the shareholder chargeable on the dividend is treated as the shareholder for this section.