News: Dividend washing schemes and Pt IVA - The Commissioner has - TopicsExpress

News: Dividend washing schemes and Pt IVA - The Commissioner has provisionally determined in Draft Taxation Determination TD 2014/D1 that s 177EA of Pt IVA of ITAA 1936 will generally apply to a dividend washing scheme of the kind described in the draft determination. Section 177EA is a specific antiavoidance provision in Pt IVA that safeguards the operation of the imputation system. 2014 CCH Australia Ltd ow.ly/2CYhUe

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