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  Miscellaneous 2003

Simplified Imputation seminar

Source: South Australia

Published Date: 11 Apr 2003

 

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New changes to the imputation system and other recent legislative development will require all corporate entities to review existing dividend strategies, in order to ensure that shareholder valued is maximised. The impact of these measures on dividend strategies are considered in this seminar paper, with particular emphasis on simplified imputation, illustrated by practical examples.

Topics covered include:
- the imputation changes and how franking has been simplified
- implications of simplified imputation for dividend policies/strategies
- streaming rules
- valuing the benefit of franked dividends for shareholders in light of recent legislative developments
- returning funds to shareholders and maximising shareholder value
- maximum franking percentage and the benchmark rule.

Author(s)

Individual Session

Simplified Imputation

Author(s): Scott Bryant CTA
Materials from this session:

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Details

  • Published By: Scott Bryant CTA
  • Published On:11 Apr 2003
  • Took place at:Hilton Motel, Port Lincoln

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Miscellaneous 2003

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