Legislation

ITAA 1936 s Initial Dividend and Further Dividend 70 Assessability of the Initial Dividend and Further Dividend 74 Gross-up and tax offset 76 Qualified person, related payment rule and holding period rule 79 Qualified person 79 Related payment rule 83 Initial Dividend 85 Further Dividend 87 Holding period rule 89 Initial Dividend 90 Further Dividend 95 Refundable tax offset 101 Anti-avoidance provisions 104 Section 177EA

ATO documents that consider ITAA 1936 s Initial Dividend and Further Dividend 70 Assessability of the Initial Dividend and Further Dividend 74 Gross-up and tax offset 76 Qualified person, related payment rule and holding period rule 79 Qualified person 79 Related payment rule 83 Initial Dividend 85 Further Dividend 87 Holding period rule 89 Initial Dividend 90 Further Dividend 95 Refundable tax offset 101 Anti-avoidance provisions 104 Section 177EA