11 Dec 08 Can a company taint its share capital account with a DRP? - TD 2008/D17This draft Taxation Determination was released on 10 December 2008 for public comment by 23 January 2008. Its full title is "Income tax: in accounting for a Dividend Re-investment Plan, can a company taint its share capital account for the purposes of Division 197 of the ITAA 1997?" The answer given is No.
For a copy of TD 2008/D17, go here.