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);
- a person’s entitlement to a tax credit attaching to foreign distributions (SAIM5102);
- 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).