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On 22 December 2010, the ATO issued Addendum TD 2006/52A1 to Taxation Determination TD 2006/52 (Income tax: can a dividend, or part of a dividend, be non-assessable non-exempt income under both s 23AJ and s 23AK of ITAA 1936?).

The Addendum amends Taxation Determination TD 2006/52 to replace references to the foreign tax credit system with legislative references to the foreign income tax offset rules, which replaced the foreign tax credit system with effect from 1 July 2008.


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