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6th National Tax Retreat
Published on 06 Aug 1998 | Took place at , National
This convention discusses the new rules for the imputation system.
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Individual sessions
The New Definition of Dividend
Author(s):
Richard J VANN
This paper discusses the introduction of the imputation system with the introduction of the new legislation Taxation Laws Amendment (Company Law Review) Act 1998.
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The Holding Period and Longer Term Transfer Rule
Author(s):
Mark POOLE
This paper discusses TLA (no 5) bill 1998 which is designed to restrict the circumstances in which a taxpayer is entitled to claim a dividend rebate or franking rebate in respect of a dividend received from an Australian resident company.
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Imputation: death by a thousand cuts
Author(s):
AH (Tony) SLATER
This paper discusses the history behind the introduction of the imputation system and what has happened to this system since its inception.
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