Home / HomeThis draft Taxation Determination was released on 26 September 2007 for public comment by 26 October 2007. Its full title is "Income tax: can s 23AJ of ITAA1936 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.
Application of s 23AJ to a dividend when it is paid to a resident company partner - TD 2007/D14
27 Sep 2007
For a copy of TD 2007/D14, go here