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.
Michael Butler FTIA is a Partner at Finlaysons' Tax & Revenue Group. Michael advises both domestic
and foreign clients on federal, international and state tax matters, and has a special interest in property tax
issues. Michael is the author of the book "Australian Federal Company Taxation" and a regular contributor to Taxation
Institute of Australia events.
Current at 23 March 2009
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