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Franking dividends - Some tips and traps paper

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 16 May 13 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers practical issues surrounding dividend imputation including:

  • benchmark rule and getting the documentation right
  • related payment and holding period rules
  • flowing credits through trusts
  • corporations law changes
  • start-up issues
  • dividend access shares
  • share capital tainting
  • over-franking
  • anti-avoidance rules.

Author profile

Brent Murphy CTA
Brent is a Tax Partner in KPMG’s Sydney Private Enterprise practice. Brent has significant experience providing tax advisory services to public and private companies and private groups. Brent’s areas of expertise include the taxation of private companies and trusts and company restructures, mergers and acquisitions. Brent is a regular speaker on taxation issues, particularly those concerning private companies and trusts. - Current at 02 June 2014
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This was presented at NSW 6th Annual Tax Forum .

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