Legislation

ITAA 1936 s of the Capital Return is included in your assessable income as a dividend under subparagraph 44(1)(a)(i)

ATO documents that consider ITAA 1936 s of the Capital Return is included in your assessable income as a dividend under subparagraph 44(1)(a)(i)

4 documents

Tower Limited - capital return

Sky Network Television Limited - capital return

Euroz Hartleys Group Limited - return of capital

Euroz Hartleys Group Limited - employee share scheme - return of capital