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?

Erratum

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

References

ATO references:
NO 1-5ERRI0G

ISSN: 1038-8982