It doesn't matter whether the dividend is paid in cash or a...

It doesn't matter whether the dividend is paid in cash or a distribution of shares. the ATO is providing a tax ruling on what proportion of any distribution will be allocated to the share capital account and the balance against the revenue account. there is a significant difference.
Dividends paid from the share capital account may trigger a CGT event otherwise tax free.
Dividends paid from the revenue account are basically unfranked dividends.