Legislation

ITAA 1936 s 23AJ dividend is a reference to a dividend that is non-assessable, non-exempt income by reason of the application of section 23AJ

ATO documents that consider ITAA 1936 s 23AJ dividend is a reference to a dividend that is non-assessable, non-exempt income by reason of the application of section 23AJ

1 document

TD 2009/21currentTD · 2009

Income tax: to obtain a deduction under section 25-90 of the Income Tax Assessment Act 1997 for a cost in relation to a debt interest does the taxpayer have to actually derive a dividend to which section 23AJ of the Income Tax Assessment Act 1936 applies in the same income year as that in which the cost is incurred?