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Dividend streaming: don't get caught out presentation

Published on 10 Mar 05 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation looks at the practical aspects of the integrity measures directed at corporate distributions, particularly the provisions dealing with dividend streaming. The presentation is designed for tax practitioners and others involved with planning or providing advice on company distributions, in particular for private family companies. Matters to be covered in the presentation include:

  • a brief overview of the policy rationale behind the integrity measures
  • an outline of the legislative provisions directed to dividend streaming
  • case study examples of the application of the dividend streaming provisions and other integrity measures on distributions from family private companies.

Author profile:

Assoc Prof Rodney Fisher
Rodney is Associate Professor in the Faculty of Law, University of Technology Sydney. He is also a member of Adjunct Faculty at Atax, UNSW, lecturing in postgraduate CBD classes. Rodney has published widely in both academic and professional journals on a range of tax issues, and has presented both in Australia and overseas, addressing a range of both current tax technical issues and legal/policy matters. Current at 14 December 2012 Click here to expand/collapse more articles by Rodney FISHER.
 

This was presented at Dividend Streaming: Don't Get Caught Out!.

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Individual sessions

Dividend streaming: don't get caught out

Author(s):  Rodney FISHER

Materials from this session:

March Tax Update

Author(s):  Paul WELCH

Materials from this session:

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