Published on 19 Jul 05
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper focusses on distributions from companies. In particular, it addresses the income tax issues associated with the following areas:
- frankable and unfrankable dividends, share capital tainting rules, recent announcements on effect of debt-for-equity swaps
- franking credit streaming
- share buybacks
- capital reductions
- capital streaming and deemed dividends
- at call loans
- latest developments, rulings, etc.
Tony is a Partner with KPMG and specialises in providing corporate tax advice and compliance
services to Australian and multi-national companies. Tony has been lead partner on numerous
international tax and merger & acquisition projects.
- Current at
12 September 2011