Your shopping cart is empty
Franking dividends - Some tips and traps paper
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
This was presented at NSW 6th Annual Tax Forum .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Dividends, franking and section 245T
Author(s): James PETTIGREWMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
An update on the consolidation regime
Author(s): Andrew Hirst, Daniel SYDESMaterials from this session:
-
insert_drive_file
- insert_chart
- insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $144.00
TOFA - Business as usual?
Author(s): Julian CHENGMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
The evolving compliance obligation
Author(s): Judy MORRIS, David DRUMMONDMaterials from this session:
-
insert_chart
Employee share plans
Author(s): Rob BASKERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
An update on GST
Author(s): Alison MARSHALL, Jacqui HARDWICKMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Increased tax risks for directors
Author(s): Bradley TONKSMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
It's special, super special - Non-arm's length income
Author(s): Jennifer YEOMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
What's so special about those circumstances? The Commissioner's discretion to disregard or reallocate excess super contributions
Author(s): Matthew McKEEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Employer tax obligations - Staying a step ahead
Author(s): Andrew HUTTMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Alternative dispute resolution
Author(s): Deborah HASTINGS, Gina LAZANAS, Judy SULLIVANMaterials from this session:
-
insert_chart
Superannuation
Author(s): Mark PAYNEMaterials from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
- shopping_cart Add all items to cart - $168.80
The new Part IVA
Author(s): Cory HILLIER, Justin CHERRINGTONMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Franking dividends - Some tips and traps
Author(s): Brent MURPHYMaterials from this session:
-
insert_drive_file
Financial services reforms and regulations
Author(s): Nidal DANOUNMaterials from this session:
-
insert_chart
What's happening in the not-for-profit sector?
Author(s): Darren FITTLERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Residence of individuals
Author(s): Sanjay WAVDEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
The promoter penalties regime
Author(s): Aislinn WALWYN, George MONTANEZMaterials from this session:
-
insert_drive_file
- insert_chart
Garnishees and freezing orders
Author(s): Rashelle Seiden, Tim RUSSELLMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Divorce and taxes
Author(s): Kelvin FITZALANMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Securitisation vehicles and limited recourse debt amendments
Author(s): Mark HADASSIN, Greig HUBBARDMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
An update on capital management issues including debt/equity: recent developments
Author(s): Simon JENNER, Steven GUOMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Transfer pricing legislation reform - Tranche 2: What does it mean for tax payers?
Author(s): Paul BALKUS, Jesper SOLGAARDMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
The R&D tax incentive
Author(s): Ian Ross-Gowan, Kris GALEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Trusts...What can you do and what you need to do before June 30?
Author(s): Gordon S COOPERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Is your business CGT concession ready?
Author(s): Greg TRAVERS, Todd WantMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Limited Recourse Borrowing Arrangements by SMSFs - In practice
Author(s): Lisa ODDOMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Division 7A
Author(s): Andrew NoolanMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Review of tax agent services regime with a focus on reasonable care
Author(s): Adrian ABBOTTMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Use of testamentary trusts in estate planning
Author(s): Dung LamMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Should you offer estate planning to your client?
Author(s): Bernie O'SULLIVANMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Superannuation contributions: Getting money into the fund
Author(s): Jennie LYNNMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Superannuation benefits: Getting money out of the fund
Author(s): Mike MitchellMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Trust reforms
Author(s): Ken SCHURGOTTMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Further details about this event:
Copyright Statement