Legislation

ITAA 1997 s 197-5(1)

ATO documents that consider ITAA 1997 s 197-5(1)

5 documents

TD 2009/4currentTD · 2009

Income tax: in accounting for a Dividend Re-investment Plan, can a company taint its share capital account for the purposes of Division 197 of the Income Tax Assessment Act 1997?

ATO ID 2009/87currentATO ID · 2009

Share Capital Tainting: option premium for the purposes of section 197-25 of the Income Tax Assessment Act 1997

ATO ID 2009/94currentATO ID · 2009

On-market Share Buyback

TD 2008/D17 (Finalised)replacedTD · 2008

Income tax: in accounting for a Dividend Re-investment Plan, can a company taint its share capital account for the purposes of Division 197 of the Income Tax Assessment Act 1997?

ATO ID 2009/76 (Withdrawn)withdrawnATO ID · 2009

Share capital tainting