Published on 21 Mar 96
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The aim of this paper is to examine developments affecting the income tax treatment of dividends (particularly dividends paid as bonus shares), the inter-corporate dividend rebate, and the operation of the franking account system found in the dividend imputation provisions of the Income Assessment Act 1936.
Click here to expand/collapse more articles by Michael CROKER.
Further details about this event: