ITAA 1936 s 45B

Return of share capital to overseas parent company

Amendment of assessments: time limits for amending assessments where Regulation 20 of the Income Tax Regulations 1936 applies and the matters for which assessments may be amended

Income tax: distributions of property by companies to shareholders - amount to be included as an assessable dividend

Income tax: conversion by Mackay Sugar Co-operative Association Limited to a company registered under the Corporations Act 2001