The holding period and longer-term transfer rule

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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 CTA

Mark is a Legal Practitioner Director with KPMG. - Current at 12 January 2017

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The New Definition of Dividend

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The new definition of dividend

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The Holding Period and Longer Term Transfer Rule

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The holding period and longer-term transfer rule
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Imputation: death by a thousand cuts

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Imputation: death by a thousand cuts

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