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Legislation
ATO documents that consider ITAA 1997 s 3-6
33 documents
The corporate collective investment vehicle regime
Exercise of the Commissioner's discretion under section 109RB of Division 7A of Part III of the Income Tax Assessment Act 1936 to either disregard a deemed dividend or to permit a deemed dividend to be franked
Income tax: what are the tax consequences for a taxpayer as a result of entering into a scrip loan and call option arrangement as described in Taxpayer Alert 2002/2?
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: companies controlled by exempt entities
Income tax and fringe benefits tax: charities
Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010
Income tax: matrimonial property proceedings and payments of money or transfers of property by a private company to a shareholder (or their associate)
Income tax: matters relating to strata title bodies constituted under strata title legislation
Income tax: employee share scheme - Non-Executive Directors Share Plan: NRMA Insurance Group Limited
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: Westpac Banking Corporation: Westpac Stapled Preferred Securities
Income tax: Commonwealth Bank of Australia - Perpetual Exchangeable Resaleable Listed Securities
Income tax: Members Equity Bank - ME Capital Notes
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 3
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4
Income tax: Members Equity Bank Limited - Series 2 Capital Notes
Challenger Limited - Challenger Capital Notes 3
Accessing private company profits through a dividend access share arrangement attempting to circumvent taxation laws
Distribution statements for non-share equity interests