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Legislation
ATO documents that consider ITAA 1936 s 160AQT
4 documents
Income tax: employee share scheme - Non-Executive Directors Share Plan: NRMA Insurance Group Limited
Dividends & Imputation Credits - dividends received by an employer and paid to an employee
Income tax: capital gains: if all or part of the final distribution by a liquidator in the course of winding up a company is assessable to a shareholder as a dividend which is franked*, is any notional capital gain accruing to the shareholder on the disposal of the shares reduced under subsection 160ZA(4) by the imputation credit included in assessable income by section 160AQT?
Superannuation Contributions Surcharge - calculation of adjusted taxable income.