Imputation Corporate tax 2015

Company dividends - Where are we at?

Source: Western Australia

Published Date: 13 Aug 2015

 

This presentation covers:

  • 254T Corporations Law/dividend payments
  • share buy back/return of capital
  • anti avoidance rules
  • benchmark franking
  • 45A &45B; profits first rule
  • anti streaming rules
  • 45 day holding rule
  • dividend stripping/dividend access shares
  • pre-acquisition dividends paid before sale of shares
  • deemed dividend on divorce.

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Individual Session

Company dividends - Where are we at?

Author(s): Mark Pollock

Details

  • Published By: Mark Pollock
  • Published On:13 Aug 2015
  • Took place at:Pullman Resort Bunker Bay, WA

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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