Legislation

ITAA 1936 s 6BA(1) as not covering DRPs would frustrate the intention of Parliament that DRPs are excluded from the share capital tainting rules under subsection 6BA(5)

ATO documents that consider ITAA 1936 s 6BA(1) as not covering DRPs would frustrate the intention of Parliament that DRPs are excluded from the share capital tainting rules under subsection 6BA(5)

2 documents

TD 2009/4currentTD · 2009

Income tax: in accounting for a Dividend Re-investment Plan, can a company taint its share capital account for the purposes of Division 197 of the Income Tax Assessment Act 1997?

TD 2008/D17 (Finalised)replacedTD · 2008

Income tax: in accounting for a Dividend Re-investment Plan, can a company taint its share capital account for the purposes of Division 197 of the Income Tax Assessment Act 1997?