Income Tax Assessment Act 1936

Archived:

S 17 repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 38, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .

Former s 23AJ repealed by No 110 of 2014, s 3 and Sch 2 item 1, applicable to distributions and non-share dividends made after 16 October 2014. S 23AJ formerly read:

SECTION 23AJ CERTAIN NON-PORTFOLIO DIVIDENDS FROM FOREIGN COUNTRIES NOT ASSESSABLE  
23AJ
A non-portfolio dividend (as defined in section 317 ) paid to a company is not assessable income, and is not exempt income, of the company if:

(a) the company is an Australian resident and does not receive the dividend in the capacity of a trustee; and

(b) the company that paid the dividend is not a Part X Australian resident (as defined in that section).

Former s 23AJ substituted by No 96 of 2004, amended by No 66 of 2003 and inserted by No 5 of 1991.