Legislation

ITAA 1936 s Special Dividend 49 Assessability of the Special Dividend, franking credits and tax offsets 52 Residents 52 Non-residents 54 Gross-up and tax offset 60 Qualified person rules 64 Related payment rule 68 Holding period rule 72 Refundable tax offset 79 Anti-avoidance provisions 82 Section 177EA

ATO documents that consider ITAA 1936 s Special Dividend 49 Assessability of the Special Dividend, franking credits and tax offsets 52 Residents 52 Non-residents 54 Gross-up and tax offset 60 Qualified person rules 64 Related payment rule 68 Holding period rule 72 Refundable tax offset 79 Anti-avoidance provisions 82 Section 177EA