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14 Aug 08 Application of s 23AJ to a dividend paid to a resident company partner - TD 2008/24

This final Taxation Determination was issued on 13 August 2008. It was previously released in draft form as TD 2007/D14: see 2007 TAXVINE No 38 (17) (28 September 2007). Its full title is "Income tax: can s 23AJ of ITAA 1936 apply to a dividend when it is paid by a company (not being a Part X Australian resident) to an Australian resident company which receives it in its capacity as a partner in a partnership?" The answer given is No.

For a copy of TD 2008/24, go here

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