select one statement

You must make a selection of one of the following statements: 1) Dividends are assessable as ordinary income under s 6-5 ITAA97 OR 2) The source of a dividend is the same as the residence country of the company paying the dividend. OR 3) Sources of taxation law include common law and legislation. Critically evaluate your chosen statement, indicating whether it is correct and referring to relevant sources of law that support your answer. Please indicate the number of your chosen statement before your