Index to historic documents

Income Tax

Keywords: Imputation System, Separate net income, Tax Determination TD94/27

Short Summary: Whether "Separate net income" includes the imputation credits attached to franked dividends.

File Reference: CWD Case 220

Ruling Type: NO Taxation Ruling

Copy Available: Unedited

Original Office: National Office

Date Entered: 06/09/1994

Date Updated: 28/09/1994

Issue Date: 14/04/1994

Legislative References: 159J, 160AQT