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Company tax concessions: A shareholder’s perspective

Taxation in Australia | 1 Feb 11
 
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Published on 01 Feb 11 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article critically analyses the concept of a dividend in the context of s 44(1) of the Income Tax Assessment Act 1936, clarifies the nature of corporate distributions, and identifies the tax concessions that may be clawed back on the distribution of company profits.

Author profile

Thomas Delany CTA
Tom Delany, CTA, is the principal of Tax Partner Pty Ltd, which provides tax training, and tax consultancy services to accounting and legal firms including a wide range of tax advisory services such as high-level tax planning in addition to preparing tax advices, private ruling requests and objections on a variety of tax related topics. Tom holds a Master of Taxation from the University of New South Wales, a Bachelor of Business (with Distinction) from the University of Southern Queensland, is a FCPA, FIPA, Chartered Accountant, Tax Agent and a Chartered Tax Adviser. - Current at 12 November 2018
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