CTM20050 - ACT: General: Contents

This chapter applies only in relation to accounting periods ending on or before 5 April 1999.

  1. CTM20055
    Distributions
  2. CTM20060
    Franked payments
  3. CTM20065
    Rate of ACT
  4. CTM20070
    Qualifying and non-qualifying distributions
  5. CTM20075
    Bonus issue of securities or redeemable shares
  6. CTM20080
    Bonus issue of shares - repayment of share capital
  7. CTM20085
    Repayment of shares and securities
  8. CTM20090
    Ultra vires dividends
  9. CTM20095
    Notes on company law aspects of dividends