Corporate tax | Commentary

D5.401A …

Corporate tax | Commentary

[Division D5.4]     [Rewritten—Tax consequences for the recipient of a distribution]

Destinations for rewritten material

D5.401A …

The list below details the destinations of rewritten content:

D5.401 [Rewritten—Corporation tax treatment: overview]

Rewritten to D5.150

D5.402 [Rewritten—Exempt distributions: small companies]

Rewritten to D5.151

D5.403 [Rewritten—Exempt distributions: Larger or medium sized companies]

Rewritten to D5.152

D5.404 [Rewritten—Exempt distributions: Larger or medium sized companies – qualifying conditions]

Rewritten to D5.153–D5.157

D5.405 [Rewritten—Exempt distributions: Larger or medium sized companies – anti-avoidance]

Rewritten to D5.153–D5.157

D5.407 [Rewritten—Income tax]

Rewritten to D5.150

D5.410 [Rewritten—General]

Rewritten to D5.158

D5.413 [Rewritten—Overseas residents]

Rewritten to

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