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Legislation
ATO documents that consider ITAA 1997 s 202-75
10 documents
Share buy-backs
Income tax: consolidation: imputation: which entity in a MEC group is responsible for meeting obligations imposed by Part 3-6 (the imputation provisions) of the Income Tax Assessment Act 1997 in relation to a frankable distribution made to members outside the group by an eligible tier-1 company in the group that is not the provisional head company?
Income tax: Patties Foods Limited Scheme of Arrangement and Payment of Special Dividend
Income tax: Pepper Group Limited Scheme of Arrangement and Payment of Special Dividend
Distribution statements for non-share equity interests
Commissioner's Discretion: deferring due date for issuing distribution statements
Distribution Statements: allocation of franking credit to frankable distribution
Distribution Statements: allocation of franking credit to frankable distribution
Income tax: consolidation: imputation: which entity in a MEC group is responsible for meeting obligations imposed by Part 3-6 (the imputation provisions) of the Income Tax Assessment Act 1997 in relation to a frankable distribution made to members outside the group by an eligible tier-1 company in the group that is not the provisional head company?
Amendment of Distribution Statement: Commissioner's determination