Legislation

ITAA 1936 s 45C will not deem any part of the return of capital to be an unfranked dividend for the purposes

ATO documents that consider ITAA 1936 s 45C will not deem any part of the return of capital to be an unfranked dividend for the purposes

2 documents

Income tax: CVC Sustainable Investments Limited - proposed return of capital and stapling arrangement

Income tax: stapling of units in Australian Pipeline Trust with the units in Australian Pipeline Trust Investment Trust