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Anti-avoidance: dividend imputation

Publication date: 30 Mar 98 | Source: TAXPAYER

Issue: Issue 18 97/98

Pages: pp. 311-315

In the 13 May 1997 Budget the Treasurer announced that measures were to be introduced to prevent franking credit trading arrangements. As part of these measures, the Government expanded Part IVA by introducing a new s 177EA in Tax Laws Amendment Bill (No 7), in December 1997. These rules have now been complemented by holding period proposals which essentially require shares to be held at risk for a period of 45 days or more. The holding period proposals are to be reported in a forthcoming article.

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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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