ITAA 1997 s 202-45(e)

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010

Compendium

Income tax: Selective Capital Reduction: Bridgestone Australia Ltd

Distributions subsequent to a capital reduction pursuant to section 258F of the Corporations Act 2001

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

Income tax: Section 254T of the Corporations Act and the assessment and franking of dividends paid from 28 June 2010