Published on 04 Feb 2003
| Took place at Breakfast Club
Recent changes to the imputation system require all corporate entities to review their dividend strategies and practices. This seminar looks a range of changes to the imputation system.
Author(s): Mark CRUIKSHANK Topics covered in this powerpoint presentation include:
- What are the imputation changes?
- Has franking been simplified?
- Franking distributions
- Benchmark rule
- Franking accounts
- Effect of receiving franked distributions (Corporates and Trusts)
- What further imputation amendments have been made subsequent to the enactment of the New Business Tax System (Imputation) Act 2002?