CR 2013/4 – Return of capital on an Infrastructure Trust not a dividend [42]

The ATO on Wed 16.1.2013, issued Class Ruling CR 2013/4 (Return of capital: Energy Infrastructure Trust). It applies from 1 July 2011 to 30 June 2013. The Ruling broadly states that the return of capital is not a dividend as defined in s 6(1) of the ITAA 1936.

[LTN 10, 16/1/13]