Legislation

ITAA 1936 s Dividend and frankable distribution 72 Boral Dividend included in the assessable income of Australian-resident shareholders 76 Non-resident shareholders 78 Boral Dividend attributable to a permanent establishment in Australia 78 Boral Dividend not attributable to a permanent establishment in Australia 83 Gross-up and tax offset 88 Refundable tax offset 89 Related payment rule and holding period rule 92 Qualified person 92 Related payment rule 95 Secondary qualification period 101 Holding period rule 105 Exempting entity 110 Anti-avoidance and integrity provisions 113 Section 177EA

ATO documents that consider ITAA 1936 s Dividend and frankable distribution 72 Boral Dividend included in the assessable income of Australian-resident shareholders 76 Non-resident shareholders 78 Boral Dividend attributable to a permanent establishment in Australia 78 Boral Dividend not attributable to a permanent establishment in Australia 83 Gross-up and tax offset 88 Refundable tax offset 89 Related payment rule and holding period rule 92 Qualified person 92 Related payment rule 95 Secondary qualification period 101 Holding period rule 105 Exempting entity 110 Anti-avoidance and integrity provisions 113 Section 177EA