2011

Corporate Distributions: Is it a Dividend? Is it Frankable? Is it Capital?

Source: Victoria

Published Date: 8 Jun 2011

 
There have been a number of recent court decisions and statements by the ATO on the issue of whether a distribution from a company is a dividend or capital and whether such distributions are frankable or not.

This event considered the current tax uncertainty surrounding distributions, including the changes to the Corporations Act.

Developments in the distribution of capital and dividends

Author(s): Martin Fry

Details

  • Published On:8 Jun 2011
  • Took place at:RACV Club, Melbourne

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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