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.