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Can we frank that dividend? presentation

Published on 30 Oct 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

There is a long and onerous list of obstacles facing companies looking to answer this most fundamental of questions under the Australian imputation system. The last 12 months has seen some significant developments which impact on the answer. This presentation looks at where we currently stand in relation to:

  • the requirement for “profit” and the ATO’s views in Taxation Ruling TR2012/5
  • treasury’s on–going review of the Corporations Law test for the payment of dividends
  • the Consolidated Media decision and the dividend component of a share buy–back
  • the Mills decision and the application of section 177EA
  • the many class rulings on pre–sale dividends and the “45 day” rule.

Author profiles:

Michelle HOGG
Current at 01 February 2013
 
Author Photo - Wayne PLUMMER
Wayne PLUMMER
Current at 15 June 2011 Click here to expand/collapse more articles by Wayne PLUMMER.

This was presented at 2012 Corporate Tax Masterclass .

Get a 20% discount when you buy all the items from this event.

Individual sessions

BTWG and Australia in the Asian century

Author(s):  Grant WARDELL-JOHNSON

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