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.
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