Legislation

ITAA 1936 s 68 of this Ruling are satisfied, the dividend component received by resident TCNZ shareholders under the demerger is neither assessable income nor exempt income pursuant to the operation of subsections 44(3) and 44(4)

ATO documents that consider ITAA 1936 s 68 of this Ruling are satisfied, the dividend component received by resident TCNZ shareholders under the demerger is neither assessable income nor exempt income pursuant to the operation of subsections 44(3) and 44(4)