Legislation

ITAA 1936 s FY 2021 Ordinary and Special Dividend 59 Assessability of the FY 2021 Ordinary Dividend and Special Dividend 64 Residents 64 Non-residents not carrying on a business at or through a permanent establishment 66 Gross-up and tax offset 72 Qualified person, related payment rule and holding period rule 76 Qualified person 76 Related payment rule 80 Holding period rule 84 Refundable tax offset 97 Anti-avoidance provisions 100 Section 177EA

ATO documents that consider ITAA 1936 s FY 2021 Ordinary and Special Dividend 59 Assessability of the FY 2021 Ordinary Dividend and Special Dividend 64 Residents 64 Non-residents not carrying on a business at or through a permanent establishment 66 Gross-up and tax offset 72 Qualified person, related payment rule and holding period rule 76 Qualified person 76 Related payment rule 80 Holding period rule 84 Refundable tax offset 97 Anti-avoidance provisions 100 Section 177EA