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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
Current at 10 June 2009 Click here to expand/collapse more articles by Brent MURPHY.
 

 

This was presented at NSW 6th Annual Tax Forum .

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The evolving compliance obligation

Author(s):  Judy MORRIS,  David DRUMMOND

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Alternative dispute resolution

Author(s):  Deborah HASTINGS,  Gina LAZANAS,  Judy SULLIVAN

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Franking dividends - Some tips and traps

Author(s):  Brent MURPHY

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Financial services reforms and regulations

Author(s):  Nidal DANOUN

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The promoter penalties regime

Author(s):  Aislinn WALWYN,  George MONTANEZ

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