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 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
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