Legislation

ITAA 1936 s of the payment to foreign resident shareholders in respect of the shares bought back under the buy-back will be taken to be a dividend, there will be no dividend withholding tax consequences under subsection 128B(1)

ATO documents that consider ITAA 1936 s of the payment to foreign resident shareholders in respect of the shares bought back under the buy-back will be taken to be a dividend, there will be no dividend withholding tax consequences under subsection 128B(1)