Published on 22 Mar 00
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper summarizes some of the proposed changes to taxation laws that affect dividends. The paper covers loans to closely held entities, franking credit refunds, imputation changes due to tax rate changes, the intercorporate dividend rebate, dividend streaming and franking credit trading rules.
John, a Consultant with Whiteside Andrews & Crowe, specialises in taxation matters and business development. John has had an extensive career as a tax adviser, having previously been a tax-consulting partner with two of the large Melbourne based accounting firms and has given a number of presentations on tax topics.
Current at 25 July 2002
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