ITAA 1936 s 177EA

Dividend stripping arrangements involving the transfer of private company shares to a self-managed superannuation fund

Franked distributions funded by raising capital to release franking credits to shareholders

Structured arrangements that provide imputation benefits on shares acquired on a limited risk basis around ex-dividend dates

Structured arrangements that provide imputation benefits on shares acquired where economic exposure is offset through use of derivative instruments

Income tax: tax consequences of investing in PTrackERS

Capital raised for the purpose of funding franked distributions - ATO compliance approach

Income tax: consolidation: imputation: will the benchmark rule in section 203-25 of the Income Tax Assessment Act 1997 apply in a franking period to the provisional head company of a MEC consolidated group if it is a 100% subsidiary of a foreign parent company that has more than one class of membership interest on issue?

Income tax: can section 177EA of the Income Tax Assessment Act 1936 apply to a 'dividend washing' scheme of the type described in this Taxation Determination?

Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain 'dollar value' convertible notes

Income tax: Section 254T of the Corporations Act and the assessment and franking of dividends paid from 28 June 2010

Income tax: can section 177EA of the Income Tax Assessment Act 1936 apply to the issue of 'dollar value' convertible notes of the type described in this Taxation Determination?

Notice of Withdrawal - Income tax: can section 177EA of the Income Tax Assessment Act 1936 apply to the issue of 'dollar value' convertible notes of the type described in this Taxation Determination?

Tax avoidance - application of Part IVA