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Legislation
ATO documents that consider ITAA 1936 s 1A, to have made or be likely to make a related payment in respect of the Special Dividend, the relevant holding period is thus the secondary qualification period pursuant to former paragraph 160APHO(1)(b)
4 documents
Income tax: proposed Special Dividend and Lion Nathan Limited Scheme of Arrangement
Income tax: Wridgways Australia Limited Scheme of Arrangement and Discretionary Special Dividend
Income tax: Cellestis Limited Scheme of Arrangement and Special Dividend
Income tax: Little World Beverages Limited Scheme of Arrangement and Special Dividend