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.
Rodney is Associate Professor, Faculty of Law, UTS
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