TR 2003/8ER - Notice of Erratum
Income tax: distributions of property by companies to shareholders - amount to be included as an assessable dividend
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
FOI status:may be released
1. Paragraph 3
This Ruling applies to years of income commencing both before and after its date of issue. However, the Ruling does not apply to taxpayers to the extent that it conflicts with the terms of settlement of a dispute agreed to before the date of issue of the Ruling (see paragraphs 21 and 22 of Taxation Ruling TR 92/20).
Commissioner of Taxation
16 July 2003