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Anti-avoidance: dividend imputation
Publication date: 30 Mar 98 | Source: TAXPAYERIssue: Issue 18 97/98
Pages: pp. 311-315
Abstract:
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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