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.
Current at 09 November 2011
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