Published on 09 Sep 04
by VICTORIAN DIVISION, THE TAX INSTITUTE
The important aspects of a range of current financial investments and their tax treatment are examined in this paper. These include:
- dividend imputation
- the need to pass on franking credits
- interest on borrowings to buy back shares
- absolute return and hedge funds
- emerging market funds and private equity
- hybrid securities
- exchange trade funds.
Current at 29 June 2009
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