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Legislation
ATO documents that consider ITAA 1997 s 202-40
125 documents
Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain 'dollar value' convertible notes
Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available
Income tax: Section 254T of the Corporations Act and the assessment and franking of dividends paid from 28 June 2010
Income tax: can section 177EA of the Income Tax Assessment Act 1936 apply to the issue of 'dollar value' convertible notes of the type described in this Taxation Determination?
Income tax: for imputation purposes does a 'frankable dividend' include a payment made by a private company, that is deemed to be a dividend by virtue of section 108 or section 109 of the Income Tax Assessment Act 1936?