Skip to main content
shopping_cart

Your shopping cart is empty

Franked Dividend Streaming - The Anti-Avoidance Rules

Published on 08 Apr 98 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation discusses why franked dividends are more valuable to some shareholders and not to others; the new dividend streaming rule - s160AQCBA; the new general anti-avoidance measure - s177EA; and the 31/12/1997 draft legislation 45 day rule.

Author profile:

Michael Butler CTA
Michael is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in mining and property taxation, corporate restructurings, international tax issues, and estate and succession planning. Michael is the Visiting Lecturer in Tax at the University of Adelaide Law School, and is a regular contributor to The Tax Institute events. Current at 19 March 2015 Click here to expand/collapse more articles by Michael BUTLER.
 
Individual sessions

Franked Dividend Streaming - The Anti-Avoidance Rules

Author(s):  Michael BUTLER

Materials from this session:

Further details about this event:

 

Copyright Statement