Legislation

ITAA 1997 s of the dividend that is non-assessable non-exempt income under section 23AJ (that is that part of the dividend that is not covered by section 23AI) will increase conduit foreign income (see section 802-30

ATO documents that consider ITAA 1997 s of the dividend that is non-assessable non-exempt income under section 23AJ (that is that part of the dividend that is not covered by section 23AI) will increase conduit foreign income (see section 802-30

2 documents

TD 2006/51currentTD · 2006

Income tax: can a dividend, or part of a dividend, be non-assessable non-exempt income under both section 23AJ and section 23AI of the Income Tax Assessment Act 1936?

TD 2006/D13 (Finalised)replacedTD · 2006

Income tax: can a dividend, or part of a dividend, be non-assessable non-exempt income under both section 23AJ and section 23AI of the Income Tax Assessment Act 1936 ?