Miscellaneous 2005

Distributions from companies

Source: Victoria

Published Date: 19 Jul 2005

 

This presentation focusses on distributions from companies. In particular, it addresses the income tax issues associated with the following areas:

  • frankable and unfrankable dividends, share capital tainting rules, recent announcements on effect of debt-for-equity swaps
  • franking credit streaming
  • share buybacks
  • capital reductions
  • capital streaming and deemed dividends
  • at call loans
  • latest developments, rulings, etc.

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Individual Session

Distributions from companies

Author(s): Tony Morganti
Materials from this session:

Details

  • Published By: Tony Morganti
  • Published On:19 Jul 2005
  • Took place at:Leonda by the Yarra, Hawthorn

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 2005

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