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23 Apr 14 Erratum to TD 2014/1 (dividend access share arrangements)

On 23 April 2014 the ATO issued erratum TD 2014/1ER2 to Taxation Determination TD 2014/1 which is entitled “Income tax: is the ‘dividend access share’ arrangement of the type described in this Taxation Determination a scheme ‘by way of or in the nature of dividend stripping’ within the meaning of section 177E of Part IVA of the Income Tax Assessment Act 1936?”.

The erratum amends TD 2014/1 to remove a reference to itself as being a draft determination.

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