Legislation

ITAA 1936 s of the return of capital is taken to be an unfranked dividend and you will not include any part of the amount of the return of capital in your assessable income under subsection 44(1)

ATO documents that consider ITAA 1936 s of the return of capital is taken to be an unfranked dividend and you will not include any part of the amount of the return of capital in your assessable income under subsection 44(1)