Legislation

ITAA 1936 s What this Ruling is about 1 Relevant provisions 2 Class of entities 3 Qualifications 6 Date of effect 9 Scheme 10 Ruling 24 Return of capital is not a dividend 24 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 6 Date of effect 9 Scheme 10 Ruling 24 Return of capital is not a dividend 24 The application of sections 45A, 45B and 45C