- Section 254T - the "old" and the "new"
- the three tests
- the new dividend law is a failure
- other legal considerations
- the accounting for dividends
- the status of the tax implications
- the tax definition of "dividend" is unchanged
- a new deeming rule
- can the dividend be franked?
- future treatment of capital returns
- other references to "profits"
- planning and impact on structures.