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Taxation and revenue collection

Income Distributions Excluded From Paid Parental Leave Levy Amount

Status: Standard

Definition
This is the value, during the relevant period, for the total of assessable Australian sourced distributions and related franking credits excluded from the paid parental leave levy.
Guidance
The total of assessable Australian sourced distributions (within the meaning of section 960-120 ITAA 1997), including franked, unfranked and deemed dividends,  liquidators' and other company distributions but not trust distributions, excluded from the paid parental leave levy. The amount at this label cannot be a loss. Include the franking credits that relate to the distribution.
Unique identifier
http://api.gov.au/definition/trc/de13803
Used by
Australian Taxation Office
Type
float
Syntax specifics
xbrl
name : Income.DistributionsExcludedFromPaidParentalLeaveLevy.Amount
period : duration
balance : credit
classification : baf/bafpr/bafpr1.02.21
API url
https://api.gov.au/definitions/api/definition/trc/de13803