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Legislation
ATO documents that consider ITAA 1936 s 160APA
9 documents
Income tax: is a dividend paid before 1 July 1987 an unfranked dividend for the purposes of section 705-50 of the Income Tax Assessment Act 1997?
Convertible Notes - Non-Share Distribution as a Frankable Non-Share Dividend
Insurance policy: refund of imputation credits
Income tax: for imputation purposes does a 'frankable dividend' include a payment made by a private company, that is deemed to be a dividend by virtue of section 108 or section 109 of the Income Tax Assessment Act 1936?
Income tax: can an amount deducted under the Prescribed Payment System (PPS) from a payment to a company be entered into a franking account of the company at the time the deduction is made?
Division 7A - Loan not repaid at the end of the year
Income: Trustee of a Trust with a Non-Resident Beneficiary (Franked Dividends and Imputation Credits)
Declaration regarding the extent of franking of a dividend
Posting of franking credits in respect of income tax paid by Pooled Development Funds