Legislation

ITAA 1936 s 6(1), and is deemed to be a dividend paid out of profits under subsection 44(1B)

ATO documents that consider ITAA 1936 s 6(1), and is deemed to be a dividend paid out of profits under subsection 44(1B)

2 documents

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available