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Ongoing use of dividend access shares presentation

Published on 20 Oct 13 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • what exactly are dividend access shares?
  • what are the benefits of using them?
  • what are the issues: overview of value shifting, dividend streaming, debt/equity and Division 152
  • what is dividend stripping – first and second limbs
  • the Commissioner’s objectives in issuing the draft determination
  • what circumstances, combined with the use of dividend access shares, could result in a dividend strip?
  • what are the defences when confronted with dividend stripping in an ATO position paper?

Author profile:

John Ioannou

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Ongoing use of dividend access shares

Author(s):  John Ioannou

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