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?
Current at 14 June 2013
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