ITAA 1936 s 44(1)(a)

Cardno Limited - return of capital and special dividends

Judo Capital Holdings Limited - Judo Capital Notes

Danakali Ltd - return of capital and special dividend

Leo Lithium Limited - return of capital and special dividend

Firefinch Limited - return of capital and special dividend

Latitude Group Holdings Limited - Latitude Capital Notes 2

Contrived cross-border arrangements that seek to generate debt deductions for non-assessable non-exempt income

Assessability of dividends received by a dual resident of Australia and the United States

Assessability of dividend income sourced in the United States (US) received by an Australian resident individual

Assessability of dividend received from Sweden by an Australian resident individual

Assessability of dividends received by Australian resident from the United Kingdom

Assessability of dividend income sourced in France received by an Australian resident individual

Income tax: Listed investment companies

Income tax: Section 254T of the Corporations Act and the assessment and franking of dividends paid from 28 June 2010

Assessability of dividend income sourced in France received by an Australian resident individual

Capital gains tax: Sale of shares in demerged non-resident company by resident shareholder - reduction of capital gain by amount of assessable dividend