Income Tax Assessment Act 1936 (ITAA 1936). Although the part of the value of an Endeavour share that is not debited to the share capital account of Woolworths is a dividend under subsection 6(1) of the ITAA 1936, it will be a demerger dividend under subsections 44(3) to …

Division 6C amounts. Main category of eligible investment business; Total amount of eligible investment business income; Application of the safe harbour rules. Was the AMIT a public unit trust as defined in section 102P of the ITAA 1936? Did the AMIT rely on the rental safe harbour rule in 102MB(2)?