Legislation

ITAA 1997 s IIIAA ceased to apply to events occurring on or after 1 July 2002 except as specified in the Income Tax (Transitional Provisions) Act 1997 with the commencement of the simplified imputation system in Part 3-6

ATO documents that consider ITAA 1997 s IIIAA ceased to apply to events occurring on or after 1 July 2002 except as specified in the Income Tax (Transitional Provisions) Act 1997 with the commencement of the simplified imputation system in Part 3-6

1 document

TD 2004/4currentTD · 2004

Income tax: is a dividend paid before 1 July 1987 an unfranked dividend for the purposes of section 705-50 of the Income Tax Assessment Act 1997?