ITAA 1936 s of the capital benefit, is taken to be an unfranked dividend paid by the company to the shareholder at the time the capital benefit is provided (subsection 45C(1)
ATO documents that consider ITAA 1936 s of the capital benefit, is taken to be an unfranked dividend paid by the company to the shareholder at the time the capital benefit is provided (subsection 45C(1)