Legislation

ITAA 1936 s 207-B, section 6-25 operates to include the amount as assessable income only once and gives preference to the amounts being assessed under Division 6

ATO documents that consider ITAA 1936 s 207-B, section 6-25 operates to include the amount as assessable income only once and gives preference to the amounts being assessed under Division 6

1 document

TD 2017/D2 (Finalised)replacedTD · 2017

Income tax: when will a dividend equivalent payment, made by a trustee under an employee share scheme that delivers ESS interests taxed by Subdivision 83A-B or 83A-C of the Income Tax Assessment Act 1997 be assessable as remuneration under section 6-5?