shopping_cart

Your shopping cart is empty

The new imputation rules

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 18 Oct 02 by TASMANIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses: the imputation changes and how has franking been simplified, implications of simplified imputation for dividend policies/strategies, anti-streaming rules, valuing the benefit of franked dividends for shareholders in light of recent legislation developments, returning funds to shareholders and maximising shareholder value, maximum franking percentage - the benchmark rule and the 20% variation rule.

Author profile

Stephen Carpenter CTA
Stephen is a senior partner in KPMG’s National Deals Tax practice, specialising in mergers, acquisitions and capital markets transactions. Stephen has advised on many of the largest corporate actions in the Australian market and is responsible for the management of KPMG’s firmwide and tax relationships with many of Australia’s leading companies and private families. Stephen has held numerous leadership roles at KPMG including National Managing Partner for People and Performance and leader of KPMG’s Victorian tax practice. Stephen passions include singing and cycling, and he holds several Board level and Treasurer positions within the Melbourne arts community. - Current at 15 February 2018
Click here to expand/collapse more articles by Stephen CARPENTER.

 

This was presented at TASMANIAN STATE CONVENTION 2002 - "RUNNING THE TAX RACE" .

Get a 20% discount when you buy all the items from this event.

Individual sessions

The new imputation rules

Author(s):  Stephen CARPENTER

Materials from this session:

Consolidation - implications for SME's

Author(s):  Mark NORTHEAST

Materials from this session:

Professional negligence

Author(s):  Gino DAL PONT

Materials from this session:

Practical difficulties of trusts

Author(s):  Ron JORGENSEN

Materials from this session:

Voluntary and involuntary tax litigation and penalties

Author(s):  Chris WALLIS

Materials from this session:

Small business CGT concessions - case studies

Author(s):  Mark PIZZACALLA

Materials from this session:

General tax update

Author(s):  Michael PARKER

Materials from this session:

Debt and equity, value-shifting and de-merger rules

Author(s):  Michael HINE

Materials from this session:

Further details about this event:

 

Copyright Statement