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ATO Confirms Tax Treatment of Indiana Resources’ $0.05 Capital Return

1:21pm on Wednesday 8th of October, 2025 AEDT Mining
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ATO Confirms Tax Treatment of Indiana Resources’ $0.05 Capital Return

1:21pm on Wednesday 8th of October, 2025 AEDT
Key Points
  • ATO rules $0.05 per share capital return is not a dividend
  • Australian resident shareholders’ share cost base reduced by $0.05
  • Capital gains may arise if share cost base is below $0.05
  • Foreign resident shareholders disregard any capital gains from the return
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