TBP Pty Ltd is a resident company and pays a dividend of $1,400 (franked to 60%) to the below non-resident shareholders:

1. an individual living in the US;

2. a US company holding 20% shares in the resident company; and

3. a US company holding all the shares in the resident company.

Required:

Advise as to the Australian income tax implications for each of the non-resident shareholders citing relevant legislation to support your answer.