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?
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TD 2014/1 is amended as follows:
Remove the word 'draft' in the first sentence of the paragraph.
Commissioner of Taxation
23 April 2014