ITAA 1936 s 45A(3)(b) (by virtue of subsection 45A(3A)) as it will constitute a non-share capital return (as defined in subsection 6(1)
ATO documents that consider ITAA 1936 s 45A(3)(b) (by virtue of subsection 45A(3A)) as it will constitute a non-share capital return (as defined in subsection 6(1)