Legislation

ITAA 1997 s 6(1) 63 Assessability of the Ludowici Dividends 67 Gross up and tax offset 69 Refundable tax offset 73 Non-resident shareholders 76 Qualified persons 82 Related payment rule 86 Holding period requirement 92 The Final Ordinary Dividend 96 The Special Dividend 99 Exempting Entity 102 Capital Gains Tax 105 CGT Event A1 105 Capital Proceeds 108 The Final Ordinary Dividend 112 The Special Dividend 114 Anti-overlap provisions 118 Discount capital gains 123 Foreign resident shareholders 126 Anti-avoidance provisions 129 Section 204-30

ATO documents that consider ITAA 1997 s 6(1) 63 Assessability of the Ludowici Dividends 67 Gross up and tax offset 69 Refundable tax offset 73 Non-resident shareholders 76 Qualified persons 82 Related payment rule 86 Holding period requirement 92 The Final Ordinary Dividend 96 The Special Dividend 99 Exempting Entity 102 Capital Gains Tax 105 CGT Event A1 105 Capital Proceeds 108 The Final Ordinary Dividend 112 The Special Dividend 114 Anti-overlap provisions 118 Discount capital gains 123 Foreign resident shareholders 126 Anti-avoidance provisions 129 Section 204-30