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Legislation
ATO documents that consider ITAA 1936 s 128B(4)
5 documents
Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available
Income tax: Selective Capital Reduction: Coal and Allied Industries Limited
Income tax: Eneabba Gas Limited - return of capital by way of in specie distribution
Platinum Asia Investments Limited - disposal of shares and special dividend
Withholding Tax: entitlement to reduced treaty rate for unfranked dividends passing through an entity that is a resident of a non treaty country