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Changes to the dividend payment rules and the associated income tax implications

Published on 01 Dec 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article sets out some of the legal implications of the new s 254T of the Corporations Act 2001 (Cth) and the associated and consequential income tax implications, particularly in relation to the assessability of corporate law dividends paid under the new test and the distribution of franking credits to shareholders.

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Jason BARNES

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