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The holding period and longer-term transfer rule

Published on 06 Aug 98 by 6th NATIONAL TAX RETREAT

This paper discusses TLA (no 5) bill 1998 which is designed to restrict the circumstances in which a taxpayer is entitled to claim a dividend rebate or franking rebate in respect of a dividend received from an Australian resident company.

Author profile:

Mark POOLE
Mark is a Partner in KPMG’s Corporate Tax Division and Legal Practitioner Director of KPMG Tax Lawyers Pty Limited. Mark specialises in taxation of capital raisings and mergers & acquisitions. Mark joined KPMG after working for 15 years with another Big Four accounting firm and four years as a solicitor. Mark has written numerous technical papers in the areas of corporate restructures and the taxation of debt and equity. He was educated at St John’s College, Cambridge and has a honours degree in law from Monash University, Victoria.
Current at 9 February 2009
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This was presented at 6th National Tax Retreat .

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Individual sessions

The New Definition of Dividend

Author(s):  Richard J VANN

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The Holding Period and Longer Term Transfer Rule

Author(s):  Mark POOLE

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Imputation: death by a thousand cuts

Author(s):  AH (Tony) SLATER

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