Taxation Determination

TD 2014/1ER2

Income tax: is the 'dividend access share' arrangement of the type described in this Taxation Determination a scheme 'by way of or in the nature of dividend stripping' within the meaning of section 177E of Part IVA of the Income Tax Assessment Act 1936?


This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Taxation Determination TD 2014/1 to remove a reference to itself as being a draft determination.

TD 2014/1 is amended as follows:

1. Paragraph 5

Remove the word 'draft' in the first sentence of the paragraph.

This Erratum applies on and from 26 February 2014.

Commissioner of Taxation
23 April 2014


ATO references:

ISSN: 1038-8982