Published on 11 Apr 03
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
New changes to the imputation system and other recent legislative development will require all corporate entities to review existing dividend strategies, in order to ensure that shareholder valued is maximised. The impact of these measures on dividend strategies are considered in this seminar paper, with particular emphasis on simplified imputation, illustrated by practical examples.
Topics covered include:
- the imputation changes and how franking has been simplified
- implications of simplified imputation for dividend policies/strategies
- streaming rules
- valuing the benefit of franked dividends for shareholders
in light of recent legislative developments
- returning funds to shareholders and maximising
- maximum franking percentage and the benchmark rule.
Scott is the Tax Leader and former Managing Partner of PwC Adelaide, and specialises in corporate and international taxation, including FBT. With over 25 years of experience Scott has a keen understanding of taxation consulting and compliance relating to corporate and international taxes, capital structures, mergers, acquisitions and floats/sales as well as corporate restructures and managing ATO audits for his clients. Scott is a CTA and with Tertiary qualifications in Law, Economics and Accounting is well regarded as a regular presenter on Tax and associated Economic and Societal issues.
- Current at
24 April 2015