Miscellaneous 1996

Dividends - bonus shares, rebates and franking accounts

Source: New South Wales

Published Date: 21 Mar 1996

 

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The aim of this paper is to examine developments affecting the income tax treatment of dividends (particularly dividends paid as bonus shares), the inter-corporate dividend rebate, and the operation of the franking account system found in the dividend imputation provisions of the Income Assessment Act 1936.
Author(s)

Details

  • Published By: Michael Croker
  • Published On:21 Mar 1996
  • Took place at:Canberra

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