ITAA 1936 s 160ZD

Income tax: capital gains: when a dividend will be included in the capital proceeds from a disposal of shares that happens under a contract or a scheme of arrangement

CGT: Capital proceeds payable by instalments - not all received - no reduction of capital proceeds received

Income tax: capital gains: when a dividend will be included in the capital proceeds from a disposal of shares that happens under a contract or a Scheme of Arrangement

CGT: Capital proceeds payable by instalments - total amount receivable included as capital proceeds