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