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Legal database

Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

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Division 115 - Discount capital gains and trusts ' net capital gains  

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Subdivision 115-D - Tax relief for shareholders in listed investment companies  

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SECTION 115-275   What this Subdivision is about  

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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.

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