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.
Hayden Bentley CTA
Hayden is a partner at McCullough Robertson, acting for corporate groups, both listed and privately held, and high net worth individuals on a range of structuring and taxation issues. He has advised on complex tax audits and disputes with the Australian Taxation Office (ATO) on issues such as Division 7A and private company loans, tax consolidation and cross-border restructures. Current at 16 December 2015
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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