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Draft Taxation Ruling TR 2010/D3 was released on 9 June 2010 for public comment by 23 July 2010. Its full title is "Income tax: application of s 109RB(1) of ITAA 1936".

Th draft Ruling outlines the requirements to be satisfied before the Commissioner is empowered to make a decision to disregard the operation of Division 7A of Part III (Division 7A) of ITAA 1936 or allow the dividend taken to have been paid under Division 7A to be franked. For s 109RB(1) to be satisfied the result of the operation of Division 7A must arise because of an honest mistake or inadvertent omission of the recipient of the dividend, the private company or any other entity that contributed to the result.


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