Legislation

ITAA 1936 s Return of capital is not a dividend 47 Anti-avoidance provisions 53 Sections 45A, 45B and 45C

ATO documents that consider ITAA 1936 s Return of capital is not a dividend 47 Anti-avoidance provisions 53 Sections 45A, 45B and 45C

1 document

Cardno Limited - return of capital and special dividend