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This final Taxation Determination was issued on 13 August 2008. It was previously released in draft form as TD 2007/D15: see 2007 TAXVINE No 38 (18) (28 September 2007). Its full title is "Income tax: can s 23AJ of ITAA 1936 apply to a dividend paid by a company (not being a Part X Australian resident) to the trustee of a trust, even where the trustee then pays an amount attributable to the dividend to an Australian resident company beneficiary?" The answer given is No.

For a copy of TD 2008/25, go here

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