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Legislation
ATO documents that consider ITAA 1936 s 1A of Part IIIAA
70 documents
Income tax: taxation consequences of investing in Bell Equity Lever Instalment Receipts
The 45-day holding period rule - scrip for scrip takeover
Family Trust Distribution Tax: franking credits
Franking of Dividends: holding period and related payments - unit trust - qualified person
Related payments rule: SPI Futures contracts
Franking Credits: CGT roll-over relief and its interaction with the date of acquisition for imputation purposes - qualified person - family trust election
Income tax: imputation: franked distributions: qualified persons: does an entity have to be a qualified person within the meaning of Division 1A of Part IIIAA of the Income Tax Assessment Act 1936 to avoid the application of paragraphs 207-145(1)(a) and 207-150(1)(a) of the Income Tax Assessment Act 1997 in respect of a franked distribution made directly or indirectly to the entity on or after 1 July 2002?
Income tax: employee remuneration trusts
The 45 day holding period rule - discretionary trust beneficiaries
Superannuation Fund - entitlement to franking rebate as a beneficiary of a trust