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Legislation
ATO documents that consider ITAA 1936 s 1A of former Part IIIAA
208 documents
Leo Lithium Limited - return of capital and special dividend
Oceania Capital Partners Limited - return of capital and special dividend
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
Entitlements to franking credits in an employee remuneration arrangement: Commissioner's discretion
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