Personal investors guide to capital gains tax 2024
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If you participated in an off-market share buy-back which was announced and undertaken by a listed public company after 7:30pm AEDT on 25 October 2022, the payment you received is entirely capital proceeds and cannot include a franked, partially franked or unfranked dividend.
Continue to: General guidance
References
ATO references:
NO QC 72665
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