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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

Abstract:

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.

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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.