Section 254SCorporations Act 2001 (Cth)

Capitalisation of profits

A company may capitalise profits. The capitalisation need not be accompanied by the issue of shares.

Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.

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