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Corporate Distributions: Is it a Dividend? Is it Frankable? Is it Capital?

Published on 08 Jun 2011 | Took place at RACV Club, Melbourne, VIC

There have been a number of recent court decisions and statements by the ATO on the issue of whether a distribution from a company is a dividend or capital and whether such distributions are frankable or not.

This event considered the current tax uncertainty surrounding distributions, including the changes to the Corporations Act.

Individual sessions

Developments in the distribution of capital and dividends

Author(s):  Martin FRY

This presentation covers:

  • what is the share capital account?:
    • consolidated Media
    • TR 2010/D4
  • distribution of issue premium as capital:
    • Noza Holdings
  • distributions of unrealised or untaxed profits:
    • Mills
    • s. 254T
  • other issues: Archer Bros, buy backs, par value shares.
Materials from this session: