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  Income tax 2013

Paying dividends: The new landscape interaction between s.245T and the income tax provisions

Source: New South Wales

Published Date: 16 May 2013

 

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This paper examines the dividend and franking implications of the 2010 amendments to s254T of the Corporations Act 2001 and the consequential amendments that were made to the tax legislation, together with the proposed “refinements” to those measures.

The focus of the paper is on: 

  • the new concept of “dividend” for Corporations Act purposes 
  • the impact of the legislative reforms on the tax concept of “dividend” and the franking of dividends 
  • the Commissioner’s views 
  • the potential impact of the future reforms.
Author(s)

Individual Session

Dividends, franking and section 245T

Author(s): James Pettigrew
Materials from this session:

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Details

  • Published By: James Pettigrew
  • Published On:16 May 2013
  • Took place at:Hilton, Sydney

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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Income tax 2013

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