Published on 23 Oct 14
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- what are the unique factors in wealth extraction for SMEs?
- dividend access shares: a collective shiver in SME land
- TD 2014/1 – part of the landscape of dividend/capital arbitrage … what else is on the horizon?
- extracting capital is a known risk … what are the risks in dividends?
- wealth extraction for “special” SME taxpayers
- are DASs able to be used? What alternatives are available?
Current at 14 March 2012
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