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Douglas and Commissioner of Taxation (Taxation) [2022] AATA 2056

TAX – where amended income tax assessment issued by the Australian Tax Office – whether assessment excessive – whether “special dividend” paid by BHP Group Limited to shareholders following sale of assets was a “dividend” pursuant to section 44 of the Income Tax Assessment Act 1936 (Cth) – whether the distribution should be treated as assessable income or a return of capital – decision under review affirmed.

Full decision here


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