Legislation

ITAA 1997 s 6(4) 59 The application of sections 45A, 45B and 45C 61 Section 45A - streaming of dividends and capital benefits 61 Section 45B - schemes to provide capital benefits in substitution for dividends 64 Relevant circumstances 71 Section 45C 79 Capital gain tax consequences 80 CGT event G1 - section 104-135

ATO documents that consider ITAA 1997 s 6(4) 59 The application of sections 45A, 45B and 45C 61 Section 45A - streaming of dividends and capital benefits 61 Section 45B - schemes to provide capital benefits in substitution for dividends 64 Relevant circumstances 71 Section 45C 79 Capital gain tax consequences 80 CGT event G1 - section 104-135