Legislation

ITAA 1936 s 334A

ATO documents that consider ITAA 1936 s 334A

5 documents

Compendium

Compendium

Non-Portfolio Dividends: optional convertible notes - non-assessable non-exempt income under section 23AJ of the ITAA 1936

Non-portfolio dividends: returns on redeemable preference shares - debt interests

Voting interest in a company in relation to foreign non-portfolio dividends