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
- anti-avoidance rules.
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