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The new imputation rules

Published on 18 Oct 02 by TASMANIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation 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.

Author profile:

Stephen Carpenter CTA
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 Click here to expand/collapse more articles by Stephen CARPENTER.
 

This was presented at TASMANIAN STATE CONVENTION 2002 - "RUNNING THE TAX RACE".

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

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