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Impact of the new corporations law test for dividends presentation

Published on 26 Oct 10 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • Section 254T - the "old" and the "new"
  • the three tests
  • the new dividend law is a failure
  • other legal considerations
  • the accounting for dividends
  • the status of the tax implications
  • the tax definition of "dividend" is unchanged
  • a new deeming rule
  • can the dividend be franked?
  • future treatment of capital returns
  • other references to "profits"
  • planning and impact on structures.

Author profile

Wayne Plummer ATI
Photo of author, Wayne PLUMMER Wayne is a Tax Partner at PwC with over 28 years of corporate tax experience. He advises a range of multinational companies in relation to their Australian tax affairs. Wayne specialises in the tax consolidation rules, capital management and M&A. He is a regular tax presenter and contributor to ATO and Treasury consultation forums. - Current at 22 May 2017
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This was presented at Corporate Tax Masterclass .

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