Legislation

ITAA 1936 s of the capital component will be a dividend as defined in subsection 6(1) and therefore will not be included in the assessable income of the eligible shareholders pursuant to subsection 44(1)

ATO documents that consider ITAA 1936 s of the capital component will be a dividend as defined in subsection 6(1) and therefore will not be included in the assessable income of the eligible shareholders pursuant to subsection 44(1)