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.
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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