Tax relief for shareholders in listed investment companies: subdivision 115-D of ITAA 1997
Dabner, Justin (2002) Tax relief for shareholders in listed investment companies: subdivision 115-D of ITAA 1997. In: Australian Tax Practice. Thomson Legal and Regulatory, Pyrmont, NSW, Australia, - .
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Abstract
This Subdivision allows shareholders of certain listed companies to obtain benefits similar to those conferred by discount capital gains. The benefits accrue where dividends paid by those companies represent capital gains that would be discount capital gains had they been made by an individual, a trust or a complying superannuation entity.
| ID Code: | 5004 |
|---|---|
| Item Type: | Book Chapter (Research - B1) |
| Keywords: | listed investment companies; Tax relief for shareholders, taxation law |
| ISBN: | 978-0-86460-011-0 |
| FoR Codes: | 18 LAW AND LEGAL STUDIES > 1801 Law @ 100% |
| SEO Codes: | 97 EXPANDING KNOWLEDGE @ 100% |
| Deposited On: | 31 Aug 2010 10:36 |
| Last Modified: | 12 Feb 2011 02:45 |
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