Legislation

ITAA 1936 s 45A(2) or subsection 45B(3) in relation to the scheme as described, section 45C will not apply to deem any part of the proposed return of capital to be an unfranked dividend for the purposes

ATO documents that consider ITAA 1936 s 45A(2) or subsection 45B(3) in relation to the scheme as described, section 45C will not apply to deem any part of the proposed return of capital to be an unfranked dividend for the purposes