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  • Effect of deeming a benefit to be a dividend



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    A deemed dividend paid to a resident taxpayer is generally treated the same as other dividend payments. In this regard, a dividend from an unlisted country company paid to an Australian company is normally assessable unless the dividend was paid from exempting profits or previously attributable income.

    Last modified: 05 Dec 2006QC 17522