Skip to main content

Your shopping cart is empty

Is it the end of the world?: streaming, capital returns and private companies


This paper is about the twin evils of franking credits and capital benefits to shareholders. It also discusses when the share capital account becomes tainted, different classes of shares, when different classes of dividends can be paid, can trusts be streamed and can a share buy-backs still be undertaken.

Author profile:

Benjamin Wilson CTA
Ben Wilson is a partner with law firm Cosoff Cudmore Knox. He has a wide range of experience in corporate and commercial transactions and in advising clients on estate planning and business succession planning issues. He acts for high net wealth individuals and family groups with businesses in a range of industries. Current at 30 August 2016 Click here to expand/collapse more articles by Ben WILSON.

This was presented at 34th South Australian State Convention: "Tax: The Devil is in the Detail".

Get a 20% discount when you buy all the items from this event.

Individual sessions

Damned if you do and damned if you don't: Entity Taxation

Author(s):  Gordon S COOPER

Materials from this session:

God save taxpayers. Part 1: GST - The big picture

Author(s):  David KUHNE

Materials from this session:

God save taxpayers. Part 2: GST - transitional issues

Author(s):  Peter RIGG

Materials from this session:

To heaven or hell?: Pay As You Go

Author(s):  Barbie CHIRO

Materials from this session:

Spreading the good news: Marketing your tax practice

Author(s):  Wayne BURGAN

Materials from this session:

Devils web. Part 2: ATO assist

Author(s):  Pat HORSFALL

Materials from this session:

The Commisioner judges: Public and private binding rulings

Author(s):  Andrew SHAW

Materials from this session:

Streaming, capital returns and private companies

Author(s):  Ben WILSON

Materials from this session:

Superannuation investment rules

Author(s):  Stephen HEATH

Materials from this session:

Heavenly investments: Best stocks to buy

Author(s):  Guy COLLISON

Materials from this session:

Damned if you do and damned if you don't: Entity taxation

Author(s):  Yvonne SNEDDON

Materials from this session:

Paying for your sins: Division 7A - One year on

Author(s):  Stephen WESTAWAY

Materials from this session:

Further details about this event:


Copyright Statement