Legislation

ITAA 1936 s What this Ruling is about 1 Relevant provisions 2 Class of entities 3 Qualifications 4 Date of effect 7 Scheme 8 Return of Capital 12 Share consolidation 19 Other relevant matters 23 Ruling 31 Distribution is not a dividend 31 The application of sections 45A, 45B and 45C

ATO documents that consider ITAA 1936 s What this Ruling is about 1 Relevant provisions 2 Class of entities 3 Qualifications 4 Date of effect 7 Scheme 8 Return of Capital 12 Share consolidation 19 Other relevant matters 23 Ruling 31 Distribution is not a dividend 31 The application of sections 45A, 45B and 45C