Either way it’s income.
A ‘capital gain’ (from selling shares) can be offset by any capital loss carried over from previous years. I don’t believe the same applies to dividends. As no shares are being sold as part of the ‘capital return’ then I would see it as a dividend. Franking credits may apply thou.
I’d be interested how the company treats it thou, seeing as they spent more money on the thing than they made!
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Either way it’s income.A ‘capital gain’ (from selling shares)...
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