Published on 13 Aug 15
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- 254T Corporations Law/dividend payments
- share buy back/return of capital
- anti avoidance rules
- benchmark franking
- 45A &45B; profits first rule
- anti streaming rules
- 45 day holding rule
- dividend stripping/dividend access shares
- pre-acquisition dividends paid before sale of shares
- deemed dividend on divorce.
Mark is a Tax Partner with BDO Perth. He has over 30 years of experience providing tax and business advice to a wide range of industries. Mark specialises in adding value to growing private companies and families by working with them to maximise after-tax returns while optimising their financial affairs. Previously, Mark was a Partner at PKF Perth and Chairman of PKF’s National and International Taxation Committees.
- Current at
19 May 2017