33AAn entity shall classify dividends paid as cash flows from financing activities.

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33A An entity shall classify dividends paid as cash flows from financing activities.
34 \[Deleted\]Dividends paid may be classified as a financing cash flow because they are a cost of obtaining financial resources. Alternatively, dividends paid may be classified as a component of cash flows from operating activities in order to assist users to determine the ability of an entity to pay dividends out of operating cash flows.

Section 33A - Accounting Standard AASB 18 Presentation and Disclosure in Financial Statements - An entity shall classify dividends paid as cash flows from financing activities. | Zoe