Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Subdivision allows shareholders of certain listed companies to obtain benefits similar to those conferred by discount capital gains.
The benefits accrue where dividends paid by those companies represent capital gains that would be discount capital gains had they been made by an individual, a trust or a complying superannuation entity.
Table of sections
Operative provisions
115 - 280 Deduction for certain dividends
115 - 285 Meaning of LIC capital gain
115 - 290 Meaning of listed investment company
115 - 295 Maintaining records