This presentation covers:
- start with some key concepts
- dividend vs capital returns
- which distributions can be franked
- franking account
- integrity rules
- shareholder perspective.
Imputation
Corporate tax
2016
Dividends & the imputation rules
Source: Western Australia
Published Date: 18 Jul 2016
Details
- Published By: Nick Heggart CTA
- Published On:18 Jul 2016
- Took place at:City West Receptions, West Perth
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced 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.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags
Imputation
Corporate tax
2016
Share this page