Legislation

ITAA 1997 s 23AJ applies to a dividend paid to a consolidated group, the single entity rule (SER) in section 701-1

ATO documents that consider ITAA 1997 s 23AJ applies to a dividend paid to a consolidated group, the single entity rule (SER) in section 701-1

1 document

TD 2004/D48 (Finalised)replacedTD · 2004

Income tax: consolidation: are the voting interests in a foreign company held by a subsidiary member of a consolidated group treated as being voting interests of the head company of the group when determining whether section 23AJ of the Income Tax Assessment Act 1936 applies to a dividend paid to the group?