Legislation

ITAA 1936 s Dividend 44 Assessability of the Dividend 49 Resident shareholders 49 Non-resident shareholders 51 Gross-up and tax offset 56 Qualified person rules 60 Related payment rule 64 Holding period rule 68 Section 177EA

ATO documents that consider ITAA 1936 s Dividend 44 Assessability of the Dividend 49 Resident shareholders 49 Non-resident shareholders 51 Gross-up and tax offset 56 Qualified person rules 60 Related payment rule 64 Holding period rule 68 Section 177EA