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Simplified Imputations - Dividend Strategies and Compliance Issues for Year End

Published on 30 Apr 2003 | Took place at Hawthorn Receptions, Hawthorn , VIC

As a result of the Simplified Imputation System (SIS), the rules concerning how to frank a dividend and for determining the amount that can be franked have changed.

The SIS affects the way companies distribute their taxed profits, as well as the dividend strategies used to maximise shareholder value.

Topics covered in this seminar included:
- the imputation changes and how franking has been simplified
- the implications of simplified imputation for dividend policies/strategies
- valuing the benefit of franked dividends for shareholders in light of recent legislative developments
- returning funds to shareholders and maximising shareholder value
- maximum franking percentage and the benchmark rule (including disclosures to the ATO)
- interaction with tax consolidation rules
- impact on accounting note disclosures
- changes to the Simplified Imputation rules since their introduction.

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

Individual sessions

Simplified Imputations Case Studies

Author(s):  Arthur ATHANASIOU This seminar paper examines a number of case studies that demonstrate how the imputation changes work at a practical level.

Materials from this session:

Simplified Imputations

Author(s):  Stephen CARPENTER This seminar paper provides an overview and analysis of the imputation changes.

Stephen Carpenter presented an updated version of this seminar paper at the 42nd Victorian State Convention on 12 September 2003. Click here to view that paper.

Materials from this session: