Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:3_1:p5
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 3 cl 1 (pt 5/5)
Character Range: 122107–122782

of the Australian Stock Exchange Limited, at the earliest of the following times:
 (a) if the liability to pay the dividend arises when the dividend is declared—that time;
 (b) when the dividend becomes due and payable;
 (c) when the dividend is paid.

360‑75  Basic categories of exempt income

  This section covers *ordinary income, or *statutory income, to the extent that it is *exempt income because of:
 (a) subsection 23L(1) of the Income Tax Assessment Act 1936 (about fringe benefits); or
 (b) a provision of the Income Tax Assessment Act 1997 listed in the table.

Exempt income
Item           Provision                                             Subject matter