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 CTA

Details

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

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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.

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