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22 Jun 11 Distribution by trustees of dividend income under the imputation system – Ruling withdrawn

With effect from 22 June 2011 the ATO has withdrawn Taxation Ruling TR 92/13 “Income tax: distribution by trustees of dividend income under the imputation system”: TR 92/13W. In the light of substantial legislative amendments to the dividend imputation regime and recent significant developments in the law relating to trusts, the Ruling is no longer current and is withdrawn.