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?