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INCOME TAX ASSESSMENT ACT 1997 - SECT 768.10 Meaning of foreign equity distribution

INCOME TAX ASSESSMENT ACT 1997 - SECT 768.10

Meaning of foreign equity distribution

    A foreign equity distribution is a * distribution or * non - share dividend made by a company that is not a Part   X Australian resident (within the meaning of Part   X of the Income Tax Assessment Act 1936 ) in respect of an * equity interest in the company.

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