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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
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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Franked Dividend Streaming - The Anti-Avoidance Rules

Author(s):  Michael BUTLER

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