SAIM5090 - Dividends and other company distributions: tax credits: introduction

Tax credits: introduction

ITTOIA05/S397 to S401 deal with:

• a person's entitlement to a tax credit attaching to qualifying distributions ( SAIM5100);
• the tax treatment of qualifying distributions where the person is not entitled to a tax credit ( SAIM5120);
• the tax treatment of non-qualifying distributions ( SAIM5130).

The legislation was formerly in ICTA88/S231 to 233.