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)

2 documents

Ardent Leisure Group Limited - return of capital and special dividend

Wesfarmers Limited - return of capital