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Dividend imputation: 45 day rule

Publication date: 13 Apr 98 | Source: TAXPAYER

Issue: Issue 19 97/98

Pages: pp. 323-329

Abstract:
This article discusses the implications of draft legislation released on 31 December 1997, to restrict access to the availability of franking credits flowing from holding Australian equities.

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Author profile

Mark NORTHEAST
Mark Northeast FTIA is a partner in the Tax Consulting division of Pitcher Partners. He has over 20 years experience dealing with tax legislation primarily advising to privately owned business and the SME market.
Current at 26 February 2009
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