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The AAT has held that numerous payments made by a company to or for the benefit of its shareholders or their associates were assessable in the hands of the taxpayers either as unfranked dividends assessable under s 44(1) ITAA 1936 or as deemed dividends under Div 7A ITAA 1936 or as ordinary income. In all cases the taxpayers failed to discharge the burden of proof imposed on them to establish otherwise: Confidential and FCT [2013] AATA 112 (AAT, Forgie DP, 1 March 2013).


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