Legislation

ITAA 1936 s 51 of this Ruling is satisfied, the dividend received by Minemakers shareholders under the demerger will be neither assessable income nor exempt income by operation of subsections 44(3) and 44(4)

ATO documents that consider ITAA 1936 s 51 of this Ruling is satisfied, the dividend received by Minemakers shareholders under the demerger will be neither assessable income nor exempt income by operation of subsections 44(3) and 44(4)