Simplified Imputation presentation

Published on 11 Apr 03 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

New changes to the imputation system and other recent legislative development will require all corporate entities to review existing dividend strategies, in order to ensure that shareholder valued is maximised. The impact of these measures on dividend strategies are considered in this presentation, with particular emphasis on simplified imputation, illustrated by practical examples.

Topics covered include:
- the imputation changes and how franking has been simplified
- implications of simplified imputation for dividend policies/strategies
- streaming rules
- valuing the benefit of franked dividends for shareholders in light of recent legislative developments
- returning funds to shareholders and maximising shareholder value
- maximum franking percentage and the benchmark rule.

Author profile

Scott Bryant CTA

Scott is the Tax Leader and former Managing Partner of PwC Adelaide, and specialises in corporate and international taxation, including FBT. With over 25 years of experience Scott has a keen understanding of taxation consulting and compliance relating to corporate and international taxes, capital structures, mergers, acquisitions and floats/sales as well as corporate restructures and managing ATO audits for his clients. Scott is a CTA and with Tertiary qualifications in Law, Economics and Accounting is well regarded as a regular presenter on Tax and associated Economic and Societal issues. - Current at 07 June 2017

More by Scott BRYANT

• Draft legislation on consolidation measures - 09-June-2015
• SME risk differentiation framework paper - 02-May-2013
• Lifecycle of a resources project paper - 26-November-2008
• Managing ATO contact and tax disputes paper - 05-May-2006
• New Section 109UB - The X Factor seminar paper - 12-March-2004
• Simplified Imputation seminar paper - 11-April-2003
• Simplified imputation - 03-October-2002
• Simplified imputation - 29-July-2002
• Franking - Beware of the proposed changes to the Imputation Rules - 07-February-2001
• Profits First Rule: Distribution of profits - 01-November-2000
• Profits first rule - 15-September-2000
• Profits first rule - 01-August-2000
• Framework of proposed income tax system - 30-September-1998
• Company Law Review Act - what it means to your clients| Company Law Review Act - what it means to your clients: discussion of associated income tax amendments - 18-September-1998
• Company Law Review Act - 02-September-1998
• The definitive budget debrief - 20-May-1997

Click here to expand/collapse more articles by Scott BRYANT.