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