Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 768 - Foreign non-assessable income and gains  

Subdivision 768-A - Returns on foreign investment  

Foreign equity distributions on participation interests

SECTION 768-10   768-10   Meaning of foreign equity distribution  


A foreign equity distribution is a *distribution or *non-share dividend made by a company that is not a Part X Australian resident (within the meaning of Part X of the Income Tax Assessment Act 1936 ) in respect of an *equity interest in the company.

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