Legislation

ITAA 1936 s of a prescribed period after 30 June 1987 could not be taken into account in ascertaining whether a sufficient distribution had been made to the extent that the whole or part of the dividend was franked (subsection 105A(4AA)

ATO documents that consider ITAA 1936 s of a prescribed period after 30 June 1987 could not be taken into account in ascertaining whether a sufficient distribution had been made to the extent that the whole or part of the dividend was franked (subsection 105A(4AA)

1 document

TD 2004/4currentTD · 2004

Income tax: is a dividend paid before 1 July 1987 an unfranked dividend for the purposes of section 705-50 of the Income Tax Assessment Act 1997?