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New rules for taxation of dividends


Topics covered in this paper include: changes to the Tax Law as a result of the New Corporations Law; practical implications of the 45 Day Rule; streaming rules; impact of the New Rules on Discretionary Trusts & DIY Superannuation Funds for Shares Acquired after 31 Decemeber 1997.

Author profile

Anthony Stolarek
Photo of author, Tony STOLAREK Tony engages with Australia's federal and state governments, Treasury and Taxation Office on tax policy and tax administration, through the EY Australia Tax Centre for Excellence. In his EY role and membership of the Institute of Chartered Accountants in Australia tax technical committee, he is heavily involved in submissions to government and the ATO on policy proposals, changes in the tax system and improving its administration and interpretation. Tony is an ICAA representative on the ATO National Tax Liaison Committee and various subcommittees and a member of the Law Council of Australia Business Law tax committee. He is also involved in the EY global Tax Policy Services network which has had significant focus on Base Erosion and Profit shifting in the last year. Tony is a member of the Treasury Special Reference Group relating to its scoping paper dealing with the Risks to Sustainability of the Corporate Tax Base. - Current at 14 August 2013
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This was presented at Blue Series: Dividends & Franking Credits - The New Law .

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Individual sessions

Franking Credit Trading & Dividend Streaming

Author(s):  Simon MATTHEWS

Materials from this session:

New Rules for Taxation of Dividends

Author(s):  Tony STOLAREK

Materials from this session:

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