Legislation

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

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

1 document

CR 2007/63currentCR · 2007

Income tax: Babcock & Brown Communities Limited (previously Primelife Corporation Limited) - proposed return of capital to shareholders