Person liable to counteraction of income tax advantages (ss 684-694)

Contents

Section 684 – Person liable to counteraction of income tax advantage [ITA 2007 s 684] Section commentary
Section 685 – Receipt of consideration in connection with distribution by or assets of close company [ITA 2007 s 685] Section commentary
Section 686 – Excluded circumstances: fundamental change of ownership [ITA 2007 s 686] Section commentary
Section 687 – Income tax advantage [ITA 2007 s 687] Section commentary
Section 688 – Receipt of consideration representing company’s assets, future receipts or trading stock (circumstance C) [ITA 2007 s 688] Section commentary
Section 689 – Receipt of consideration in connection with relevant company distribution (circumstance D) [ITA 2007 s 689] Section commentary
Section 690 – Receipt of assets of relevant company (circumstance E) [ITA 2007 s 690] Section commentary
Section 691 – Meaning of “relevant company” in sections 689 and 690 [ITA 2007 s 691] Section commentary
Section 692 – Abnormal dividends: general [ITA 2007 s 692] Section commentary
Section 693 – Abnormal dividends: the excessive return condition [ITA 2007 s 693] Section commentary
Section 694 – Abnormal dividends: the excessive accrual condition [ITA 2007 s 694] Section commentary

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