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Dividends and Franking - The New Rules

Published on 18 Nov 2003 | Took place at AMF Centre, Glenside , SA

The purpose of this session was to bring attendees up to date with the operation of the Simplified Imputation System. The presentation led off with a short overview and the steps required for paying a franked distribution.

Individual sessions

Tax Update

Author(s):  John YEATMAN This presentation covers all tax changes that have occurred over the last two months.

Materials from this session:

Simplified Imputation System

Author(s):  Lutz HEIM This presentation covers:
- significant changes introduced by the simplified imputation system (SIS)
- operation of the benchmarking and anti streaming rules
- treatment of losses
- implications of SIS for consolidated entities
- changes covered in the September bills brought before Parliament in TLAB 8 dealing with franking deficit tax offsets and franking of non share dividends.

Materials from this session: