Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 115.275

What this Subdivision is about

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.

Table of sections

Operative provisions

115 - 280   Deduction for certain dividends

115 - 285   Meaning of LIC capital gain

115 - 290   Meaning of listed investment company

115 - 295   Maintaining records


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