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Ongoing use of dividend access shares presentation

Published on 18 Mar 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation covers:

  • what are DAS
  • why use them
  • tax Issues
  • what is dividend stripping
  • TD 2013/D5
  • when can DAS amount to a dividend strip
  • defences?

Author profile:

John Ioannou CTA
John was admitted as a Solicitor in 2002 and is a partner at McCullough Robertson. He has experience in the areas of taxation, trusts and estate and succession planning. John has a Bachelor of Arts, Bachelor of Laws and Masters of Law. He is currently Queensland’s representative on the Institute’s National Professional Development Committee, a member of Queensland’s State Council and a member of the Law Council of Australia in the Business Law Section. Current at 04 March 2016 Click here to expand/collapse more articles by John Ioannou.
 
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Ongoing use of dividend access shares

Author(s):  John Ioannou

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