Legislation

ITAA 1936 s 66 of this Ruling are satisfied, the dividend received by THL shareholders under the demerger will be neither assessable income nor exempt income as per the operation of subsections 44(3) and 44(4)

ATO documents that consider ITAA 1936 s 66 of this Ruling are satisfied, the dividend received by THL shareholders under the demerger will be neither assessable income nor exempt income as per the operation of subsections 44(3) and 44(4)