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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 CTA
Mark is a consultant to Pitcher Partners Melbourne. Mark specialises in advising privately owned businesses, and has been an active participant for over 10 years in various ATO forums concerning professional practices. He is currently an external participant member of the ATO’s Professional Firms Working Group. Mark is a regular presenter for The Tax Institute, CPA Australia, the Institute of Chartered Accountants in Australia and the Law Institute of Victorian on professional practice matters. - Current at 30 June 2015
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