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  Miscellaneous 2002

The new imputation rules

Source: TAS

Published Date: 18 Oct 2002

 
This powerpoint presentation discusses: the imputation changes and how has franking been simplified, implications of simplified imputation for dividend policies/strategies, anti-streaming rules, valuing the benefit of franked dividends for shareholders in light of recent legislation developments, returning funds to shareholders and maximising shareholder value, maximum franking percentage - the benchmark rule and the 20% variation rule.

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Author(s)

Individual Session

The new imputation rules

Author(s): Stephen Carpenter
Materials from this session:

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Details

  • Published By: Stephen Carpenter
  • Published On:18 Oct 2002
  • Took place at:Swan Inn, Swansea

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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Miscellaneous 2002

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