Legislation

ITAA 1936 s 995-1(1)) or an amount that is taken to be a dividend under section 47

ATO documents that consider ITAA 1936 s 995-1(1)) or an amount that is taken to be a dividend under section 47

6 documents

Income tax: share consolidation and in specie distribution: Macquarie Group Limited

Income tax: Macquarie Group Employee Retained Equity Plan: share consolidation and in specie distribution: Macquarie Group Limited

Income tax: Capital management distribution: Wesfarmers Limited

Income tax: Qantas Airways Limited - capital return and share consolidation

Income tax: demerger of Establish Property Group Ltd by Australian Finance Group Limited

Income tax: return of capital: GWA Group Limited