Legislation

ITAA 1936 s 974 does not modify the meaning of the term in subsection 6(1), nor the meaning of non-portfolio dividend in subsection 317(1)

ATO documents that consider ITAA 1936 s 974 does not modify the meaning of the term in subsection 6(1), nor the meaning of non-portfolio dividend in subsection 317(1)

1 document

ATO ID 2009/157currentATO ID · 2009

Non-portfolio dividends: returns on redeemable preference shares - debt interests