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Payment of dividends from a private company paper

Published on 23 Jul 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • can a company pay a dividend?
  • tax definition of dividend
  • can a dividend be franked?
  • TR 2012/5
  • use of accounting records when the financial accounts have not been prepared in accordance with accounting standards
  • disclosure in statutory financial statements.

Author profiles:

Chris Dunne


 
Thomas TULLEY

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This was presented at Issues Arising for Private Companies .

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