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Dividend access shares paper

Published on 23 Jul 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • dividend access shares
  • some taxation issues with dividend access shares
  • Part IVA – dividend stripping
  • other provisions of tax law that may be impacted by dividend access shares
  • when can dividend access shares be utilised – impact of ATO actions
  • dealing with legacy issues.

Author profile:

Hayden BENTLEY

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This was presented at Issues Arising for Private Companies .

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