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.
Current at 10 June 2009
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