Published on 12 Sep 03
by VICTORIAN DIVISION, THE TAX INSTITUTE
This convention paper discusses and provides case studies on:
- trusts franking
- public company franking
- trans-Tasman franking
- private company franking
- consolidated group franking.
This is an updated version of a paper presented by Stephen Carpenter at the Simplified Imputations seminar held in Melbourne on 30 April 2003. Click here to view that paper.
Stephen, a tax partner with KPMG, has extensive experience advising Australian and foreign corporate groups on the Australian income tax issues associated with mergers, acquisitions, divestments, restructures and capital management strategies. Stephen is the leader of KPMG's tax practice in Melbourne.
- Current at
15 August 2013