Legislation

ITAA 1936 s FY 2020 Total and Special Dividend 81 Assessability of the FY 2020 Total Dividend and the Special Dividend 86 Residents 86 Non-residents carrying on a business at or through a permanent establishment 88 Non-residents not carrying on a business at or through a permanent establishment 92 Gross-up and tax offset 98 Qualified person, related payment rule and holding period rule 101 Qualified person 101 Related payment rule 105 Holding period rule 109 Refundable tax offset 119 The anti-avoidance provisions 122 Section 177EA

ATO documents that consider ITAA 1936 s FY 2020 Total and Special Dividend 81 Assessability of the FY 2020 Total Dividend and the Special Dividend 86 Residents 86 Non-residents carrying on a business at or through a permanent establishment 88 Non-residents not carrying on a business at or through a permanent establishment 92 Gross-up and tax offset 98 Qualified person, related payment rule and holding period rule 101 Qualified person 101 Related payment rule 105 Holding period rule 109 Refundable tax offset 119 The anti-avoidance provisions 122 Section 177EA