Legislation

ITAA 1997 s 21 has been inserted in the final Determination to provide greater clarity on the application of section 23AJ to dividends paid to foreign hybrids which are treated as partnerships for the purposes of the Act under Division 830

ATO documents that consider ITAA 1997 s 21 has been inserted in the final Determination to provide greater clarity on the application of section 23AJ to dividends paid to foreign hybrids which are treated as partnerships for the purposes of the Act under Division 830