1998

Franked Dividend Streaming - The Anti-Avoidance Rules

Source: South Australia

Published Date: 8 Apr 1998

 
This powerpoint presentation discusses why franked dividends are more valuable to some shareholders and not to others; the new dividend streaming rule - s160AQCBA; the new general anti-avoidance measure - s177EA; and the 31/12/1997 draft legislation 45 day rule.

Franked Dividend Streaming - The Anti-Avoidance Rules

Author(s): Michael Butler

Details

  • Published On:8 Apr 1998
  • Took place at:Enterprise House, Unley

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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1998

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