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  Miscellaneous 2003

Simplified Imputation System

Source: South Australia

Published Date: 18 Nov 2003

 
This presentation covers:
- significant changes introduced by the simplified imputation system (SIS)
- operation of the benchmarking and anti streaming rules
- treatment of losses
- implications of SIS for consolidated entities
- changes covered in the September bills brought before Parliament in TLAB 8 dealing with franking deficit tax offsets and franking of non share dividends.

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  • Published By: Lutz Heim
  • Published On:18 Nov 2003
  • Took place at:AMF Centre, Glenside

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 2003

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