10 May 07 Notional assessable income of a CFC and s 47A deemed dividend - TD 2007/16This final Taxation Determination was issued on 9 May 2007. It was previously released in draft form as TD 2007/D1: see 2007 TAXVINE No 3 (10) (2 February 2007). Its full title is "Income tax: does the notional assessable income of a controlled foreign company include an amount deemed to be a dividend under s 47A of ITAA 1936?" The answer given is No.
For a copy of TD 2007/16, go here