Legislation

ITAA 1936 s 47A applies, the benefit is taken to be a dividend paid to the associated entity as a shareholder for the purposes

ATO documents that consider ITAA 1936 s 47A applies, the benefit is taken to be a dividend paid to the associated entity as a shareholder for the purposes

2 documents

TD 2007/16currentTD · 2007

Income tax: does the notional assessable income of a controlled foreign company include an amount deemed to be a dividend under section 47A of the Income Tax Assessment Act 1936?

TD 2007/D1 (Finalised)replacedTD · 2007

Income tax: does the notional assessable income of a controlled foreign company include an amount deemed to be a dividend under section 47A of the Income Tax Assessment Act 1936?