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The new definition of dividend

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Published on 06 Aug 98 by 6th NATIONAL TAX RETREAT

This paper discusses the introduction of the imputation system with the introduction of the new legislation Taxation Laws Amendment (Company Law Review) Act 1998.

Author profile

Prof Richard Vann CTA
Richard Vann, CTA is Challis Professor of Law at the University of Sydney and has taught at Harvard and NYU Law Schools and the Universities of Amsterdam, London and Oxford. Richard has worked in the past at the IMF and OECD and held many Government consultancies in Australia and elsewhere. He has been a consultant for specialist tax firm Greenwoods & Herbert Smith Freehills since 1985. Richard specialises in corporate and international taxation on which he has published widely both in Australia and internationally. Updated by Kathy Xu for 6th VIC Tax Forum - Current at 07 May 2018
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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

Materials from this session:

The Holding Period and Longer Term Transfer Rule

Author(s):  Mark POOLE

Materials from this session:

Imputation: death by a thousand cuts

Author(s):  AH (Tony) SLATER

Materials from this session:

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