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Australian assignment of dividends to nonresident shareholders.

Publication date: 26 May 08 | Source: TAX NOTES INTERNATIONAL

Issue: Vol 50 No 8 2008

Pages: pp.693-695

Abstract:
The High Court has made findings regarding the declaration of dividends and when, by declaring a dividend, a company creates a debt owing to its shareholder. These findings have serious consequences for the assignment of dividends by an Australian company to its nonresident shareholders.

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Author profile

Dr Fiona Martin CTA
Fiona is a Professor of Taxation and Business Law School of Taxation & Business Law UNSW Business School University of New South Wales. - Current at 29 May 2019
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