Legislation

ITAA 1936 s Special dividend 56 Assessability of the special dividend 61 Residents 61 Non-residents carrying on a business at or through a permanent establishment 63 Non-residents not carrying on a business at or through a permanent establishment 67 Gross-up and tax offset 73 Qualified person 76 Related payment rule 80 Primary qualification period 83 Holding period rule 86 Refundable tax offset 93 Return of capital 96 Anti-avoidance provisions 102 Sections 45A, 45B and 45C

ATO documents that consider ITAA 1936 s Special dividend 56 Assessability of the special dividend 61 Residents 61 Non-residents carrying on a business at or through a permanent establishment 63 Non-residents not carrying on a business at or through a permanent establishment 67 Gross-up and tax offset 73 Qualified person 76 Related payment rule 80 Primary qualification period 83 Holding period rule 86 Refundable tax offset 93 Return of capital 96 Anti-avoidance provisions 102 Sections 45A, 45B and 45C