Published on 21 May 98
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers: the changes to the tax law as a result of the new Corporations Law amendments effective 1 July 1998 and the concept of what is a dividend; the practical implications of the 45 day rule; the practical implications of the franking credit streaming and anti-avoidance rules.
- Current at
22 January 2018