Your shopping cart is empty

Australia's new tax rules for dividends attributable to an Australian Branch.

Publication date: 05 Sep 05 | Source: TAX NOTES INTERNATIONAL

Issue: Vol 39 no 10 5 September 2005

Pages: pp. 929-932


One of the many tricky aspects of Australia's income tax system concerns the taxation treatment of corporate distributions.

The rules governing those distributions are contained in a broad range of provisions scattered throughout the Income Tax Assessment Act 1936 (ITAA 1936) and Income Tax Assessment Act 1997 (ITAA 1997). The provisions are intricately intertwined and produce a complex tapestry of rules for dealing with payments made by companies to their members.

This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.

Author profiles

Duncan Baxter
Duncan is a Partner at Blake Dawson. He was previously a Partner in the International Tax Group of a global accounting firm. Duncan served as one of the three private sector representatives on the Federal Government’s Tax Design Review Panel. - Current at 05 May 2009
Click here to expand/collapse more articles by Duncan R C BAXTER.
Dr Stephen Barkoczy
Stephen is a Professor, Faculty of Law, Monash University. - Current at 25 March 2015
Click here to expand/collapse more articles by Stephen BARKOCZY.