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Imputation Changes - Simplified imputation

Published on 20 Feb 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Topics covered in this powerpoint presentation include:
- What are the imputation changes?
- Has franking been simplified?
- Franking distributions
- Benchmark rule
- Franking accounts
- Effect of receiving franked distributions (Corporates and Trusts)
- What further imputation amendments have been made subsequent to the enactment of the New Business Tax System (Imputation) Act 2002?

Author profile:

Mark CRUIKSHANK


 
Individual sessions

Imputation Changes

Author(s):  Mark CRUIKSHANK

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