Legislation

ITAA 1936 s 7B of Part IIIAA

ATO documents that consider ITAA 1936 s 7B of Part IIIAA

4 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?

ATO ID 2004/318currentATO ID · 2004

Reduction in a shareholder's equity interest by the way of share buy-back: section 45A does not apply

ATO ID 2004/319currentATO ID · 2004

Reduction in a shareholder's equity interest by the way of share buy-back: section 45B does not apply

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?