Legislation

ITAA 1997 s 23AJ and section 23AI were to apply in respect of a dividend, subsection 23AI(2) would not operate to allow a deduction under section 8-1

ATO documents that consider ITAA 1997 s 23AJ and section 23AI were to apply in respect of a dividend, subsection 23AI(2) would not operate to allow a deduction under section 8-1

2 documents

TD 2006/51currentTD · 2006

Income tax: can a dividend, or part of a dividend, be non-assessable non-exempt income under both section 23AJ and section 23AI of the Income Tax Assessment Act 1936?

TD 2006/D13 (Finalised)replacedTD · 2006

Income tax: can a dividend, or part of a dividend, be non-assessable non-exempt income under both section 23AJ and section 23AI of the Income Tax Assessment Act 1936 ?