Legislation

ITAA 1997 s 4 to 6 of this Ruling, Australian resident shareholders of China Investments who are within the class of persons to whom this Ruling applies when a dividend is paid by China Investments out of gains made on the disposal of its Investment Portfolio to the HK Fund are entitled to a deduction for their share of the attributable part of the dividend paid in accordance with subsection 115-280(2)

ATO documents that consider ITAA 1997 s 4 to 6 of this Ruling, Australian resident shareholders of China Investments who are within the class of persons to whom this Ruling applies when a dividend is paid by China Investments out of gains made on the disposal of its Investment Portfolio to the HK Fund are entitled to a deduction for their share of the attributable part of the dividend paid in accordance with subsection 115-280(2)