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 Sale of business 17 Special dividend 22 Return of capital 24 Capital structure 30 Dividend policy 32 Ruling 33 Distribution is not a dividend 33 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 7 Date of effect 9 Scheme 10 Background 11 Sale of business 17 Special dividend 22 Return of capital 24 Capital structure 30 Dividend policy 32 Ruling 33 Distribution is not a dividend 33 Application of sections 45A, 45B and 45C