Legislation

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

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

3 documents

Orora Limited - return of capital and special dividend

Pharmx Technologies Limited - return of capital

Bravura Solutions Limited - return of capital