ITAA 1936 s of a demerger allocation that is assessable as a dividend under subsection 44(1) or that would be assessable apart for subsections 44(3) and 44(4)
ATO documents that consider ITAA 1936 s of a demerger allocation that is assessable as a dividend under subsection 44(1) or that would be assessable apart for subsections 44(3) and 44(4)