Legislation

ITAA 1936 s Special Dividend 55 Assessability of the Special Dividend 60 Residents 60 Non-residents carrying on a business at or through a permanent establishment 62 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 92 The anti-avoidance provisions 95 Section 177EA

ATO documents that consider ITAA 1936 s Special Dividend 55 Assessability of the Special Dividend 60 Residents 60 Non-residents carrying on a business at or through a permanent establishment 62 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 92 The anti-avoidance provisions 95 Section 177EA