Intention is more important than what actualy happens based on a high court ruling (Steeles case)
A property developer borrowed money to buy and develope a property which after something like 10 years of claiming interest deductions the developement never went ahead and therefore produced no income.
The court ruled basically that the absence of any income was not as relevant as the intention to receive income.
But yes it can still be a grey area if the company in which you buy shares is currently not paying dividends as to prove intent.
