Legislation

ITAA 1936 s of the return of capital payment is included in your assessable income as a dividend under section 44

ATO documents that consider ITAA 1936 s of the return of capital payment is included in your assessable income as a dividend under section 44

2 documents

Amaysim Australia Limited - major distribution (special dividend and return of capital)

ICSGlobal Limited - return of share capital and special dividend