Advice under development: Income tax: imputation: identification of which shares or interest in shares a ‘position’ is in relation to
Issue: Positions in relation to shares or interest in shares
Category: Income tax
Type of advice: Draft Taxation Determination
Status: Under development
Expected completion: To be advised
Purpose: This draft Determination will set out the Commissioner’s preliminary view in identifying the relevant shareholdings when applying the integrity rules under Division 1A of former Part IIIAA of the Income Tax Assessment Act 1936 .
Comments: This draft Determination will not be progressing at this time. This entry will be moved to the 2026 completed issues page in September 2026.