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The AAT has held that the taxpayer was assessable in respect of the amount of $451,600 which she received as a result of an off-market share buy-back by a private company. The amount, which was deemed to be a dividend by s 159GZZZP(1) ITAA 1936, was held to be unfranked, as there was no evidence that the company had allocated a franking credit to all or any part of the deemed dividend: Fitzgerald and FCT [2011] AATA 878 (AAT, Walsh SM, 7 December 2011).


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