Erratum to TD 2014/1: Dividend access share arrangement – dividend stripping under s177E of Pt IVA? [55]

The ATO on Wed 5.3.2014, issued an Erratum to Taxation Determination TD 2014/1 (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 s 177E of Pt IVA of the ITAA 1936?) to correct the date of effect.

[LTN 43, 5/3/14]