Taxation Laws Amendment Act (No. 6) 2001 (169 of 2001)

Schedule 4   Tax relief for shareholders in listed investment companies

Income Tax Assessment Act 1997

2   Section 12-5 (table item headed 'dividends')

Insert:

dividends including LIC capital gain component

 

115-280

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).