Legislation

ITAA 1936 s 44(1A) was inserted into the ITAA 1936 to ensure that any company distributions that were not paid out of profits within subsection 44(1)

ATO documents that consider ITAA 1936 s 44(1A) was inserted into the ITAA 1936 to ensure that any company distributions that were not paid out of profits within subsection 44(1)

1 document

TR 2012/5currentTR · 2012

Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010