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Simplified Imputation seminar paper

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 shareholder value
- maximum franking percentage and the benchmark rule.

Author profile:

Author Photo - Scott Bryant CTA
Scott Bryant CTA
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 Click here to expand/collapse more articles by Scott BRYANT.
 

This was presented at Port Lincoln Seminar.

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