Legislation

ITAA 1936 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 7 Date of effect 9 Scheme 10 Background 11 Capital structure 16 Distribution to shareholders 23 Other matters 26 Ruling 31 Distribution is not a dividend 31 Application of sections 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 7 Date of effect 9 Scheme 10 Background 11 Capital structure 16 Distribution to shareholders 23 Other matters 26 Ruling 31 Distribution is not a dividend 31 Application of sections 45B and 45C