PT Bayan takeover cash payment deemed fully franked dividend by ATO.How so.Inthe kangaroo resources takeover scheme booklet the tax implications and tax consequences are quite explicit.Notably, capital gain/loss scenarios are discussed at length. Nowhere in the scheme booklet is there any mention of the cash consideration being declared a fully franked dividend.So how did it finish up being deemed a fully franked dividend by the ATO. Somebody please explain this for me.