Published on 18 Oct 02
by TASMANIAN DIVISION, THE TAX INSTITUTE
This seminar paper discusses: the imputation changes and how has franking been simplified, implications of simplified imputation for dividend policies/strategies, anti-streaming rules, valuing the benefit of franked dividends for shareholders in light of recent legislation developments, returning funds to shareholders and maximising shareholder value, maximum franking percentage - the benchmark rule and the 20% variation rule.
Current at 29 June 2009
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