Legislation

ITAA 1997 s 2 to 9 of this Determination, it is considered that a transfer has taken place for the purposes of Division 197

ATO documents that consider ITAA 1997 s 2 to 9 of this Determination, it is considered that a transfer has taken place for the purposes of Division 197

1 document

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?