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On 24 November 2011, the ATO issued Practice Statement Law Administration PS LA 2011/29 entitled "Exercise of the Commissioner's discretion under s 109RB of Division 7A of Part III of ITAA 1936 to either disregard a deemed dividend or to permit a deemed dividend to be franked".

The purpose of the Practice Statement is to provide guidance to tax officers on: (a) when the condition under s 109RB(1)(b) has been satisfied and (b) matters that the Commissioner must have regard to in making a decision under s109RB(2) (or refusing to make such a decision).


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