Legislation

ITAA 1936 s 1A, to have made a related payment in respect of the Interim Dividend as a result of the Scheme, and provided no individual circumstances exist which would result in the related payment rule applying, the relevant holding period for the Interim Dividend is the primary qualification period pursuant to former paragraph 160APHO(1)(a)

ATO documents that consider ITAA 1936 s 1A, to have made a related payment in respect of the Interim Dividend as a result of the Scheme, and provided no individual circumstances exist which would result in the related payment rule applying, the relevant holding period for the Interim Dividend is the primary qualification period pursuant to former paragraph 160APHO(1)(a)