Legislation

ITAA 1936 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 4 Date of effect 6 Scheme 7 Sale of business 11 Return of capital 16 Capital structure 21 Other matters 22 Ruling 27 Distribution is not a dividend 27 Application of sections 45A, 45B and 45C

ATO documents that consider ITAA 1936 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 4 Date of effect 6 Scheme 7 Sale of business 11 Return of capital 16 Capital structure 21 Other matters 22 Ruling 27 Distribution is not a dividend 27 Application of sections 45A, 45B and 45C