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: Murray-Jones, Ian, (ed.) 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.

Item ID: 5004
Item Type: Book Chapter (Research - B1)
Keywords: listed investment companies; Tax relief for shareholders, taxation law
ISBN: 978-0-86460-011-0
Date Deposited: 31 Aug 2010 00:36
FoR Codes: 18 LAW AND LEGAL STUDIES > 1801 Law @ 100%
SEO Codes: 97 EXPANDING KNOWLEDGE @ 100%
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