ITAA 1936 s 44

Division 7A - Loan not repaid at the end of the year

Shares received as a result of a company split - treated as a dividend

Withholding tax on dividends paid by a Pooled Development Fund

Foreign Tax Credits: distributions from a USA Limited Liability Company

Assessability of final dividend received from the liquidator of WoolStock Australia Ltd

Division 7A: Application of section 109T - where payment made by a private company to an interposed entity is a payment of an actual dividend