ITAA 1936 s 6(1)(d)

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

Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010

Compendium

Income tax: proposed return of capital: Equities and Freeholds Limited (previously Goldlink GrowthPlus Limited)

Income tax: CPI Group Limited Scheme of Arrangement and Proposed Special Dividend

Income tax: proposed return of capital: Village Roadshow Limited

Income tax: In specie return of capital: Navigator Resources Limited

Income tax: Return of capital: Exco Resources Limited

Income tax: Spotless Group Limited Scheme of Arrangement and payment of Special Dividend

Income tax: Whitefield- allotment of convertible resettable preference shares (CRPS)

Income tax: Crowe Horwath Australasia Ltd Scheme of Arrangement and Special Dividend

Income tax: Colorpak Limited - Scheme of Arrangement and payment of Interim and Special Dividends

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