Legislation

ITAA 1997 s 254T of the Corporations Act is satisfied, such a distribution would be sourced indirectly from share capital for the purposes of paragraph 202-45(e)

ATO documents that consider ITAA 1997 s 254T of the Corporations Act is satisfied, such a distribution would be sourced indirectly from share capital for the purposes of paragraph 202-45(e)

1 document

TR 2012/5currentTR · 2012

Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010