Legislation

ITAA 1936 s 104-135) happens if a company makes a payment to a shareholder in respect of a share they own in the company and some or all of the payment (the non-assessable part) is not dividend, or an amount that is taken to be a dividend under section 47

ATO documents that consider ITAA 1936 s 104-135) happens if a company makes a payment to a shareholder in respect of a share they own in the company and some or all of the payment (the non-assessable part) is not dividend, or an amount that is taken to be a dividend under section 47