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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.

Author profile:

Assoc Prof Rodney Fisher
Rodney is Associate Professor in the Faculty of Law, University of Technology Sydney. He is also a member of Adjunct Faculty at Atax, UNSW, lecturing in postgraduate CBD classes. Rodney has published widely in both academic and professional journals on a range of tax issues, and has presented both in Australia and overseas, addressing a range of both current tax technical issues and legal/policy matters. Current at 14 December 2012 Click here to expand/collapse more articles by Rodney FISHER.
 
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