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Distributions from companies paper

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.

Author profile:

Anthony Morganti CTA
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 Click here to expand/collapse more articles by Tony MORGANTI.
 

This was presented at Accessing Wealth in Companies.

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Individual sessions

Restructuring and liquidation of companies

Author(s):  Hayden SCOTT

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