INCOME TAX ASSESSMENT ACT 1997

CHAPTER 6 - THE DICTIONARY  

PART 6-1 - CONCEPTS AND TOPICS  

Division 974 - Debt and equity interests  

Subdivision 974-E - Non-share distributions by a company  

SECTION 974-125   974-125   Meaning of non-share capital return  


A non-share capital return is a *non-share distribution to the extent to which it is not a *non-share dividend.

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