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Imputations - A New Regime

Published on 28 Nov 2000 | Took place at Melbourne Park, VIC

Some of the key topics covered in this seminar include: benchmarking rules; removal of the offset for franking deficit tax; introduction of franking credits for non-resident withholding tax; and new anti-streaming rules.

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

Individual sessions

Imputation Framework

Author(s):  Sharon WINTER Topics covered in this powerpoint presentation include: tax paid franking account; franking years aligned; how to frank a distribution; grossing up and burning losses; franking deficit tax - a permanent difference; and interaction with Entity Tax & Distributions.

Materials from this session:

Benchmarking & Streaming

Author(s):  Toby KNIGHT Topics include:
- what are the benchmarking rules?
- settting a benchmark franking rate
- 20% movements and wasting franking credits
- anti-streaming and linked distribution rules
Seminar paper.

Materials from this session: