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Dividend streaming: Swimming against the flow?

Published on 01 Jun 05 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Much legislative effort has been directed towards penalising the streaming of company distributions so as to best utilise franking credits. This article reviews the anti-streaming provisions, illustrating some of the arrangements that fall within these provisions.

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Rodney FISHER
Rodney is Associate Professor, Faculty of Law, UTS Current at 14 December 2012 Click here to expand/collapse more articles by Rodney FISHER.
 

 

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