Legislation

ITAA 1936 s Demerger relief not available 38 Special Dividend 40 Gross-up and tax offset 44 Qualified person rules 47 Holding period rule 52 The anti-avoidance provisions 58 Sections 45A and 45B

ATO documents that consider ITAA 1936 s Demerger relief not available 38 Special Dividend 40 Gross-up and tax offset 44 Qualified person rules 47 Holding period rule 52 The anti-avoidance provisions 58 Sections 45A and 45B