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Franking - Beware of the proposed changes to the Imputation Rules
Published on 07 Feb 2001 | Took place at Novotel Adelaide on Hindley, Adelaide, SA
The following changes to the Imputation Rules will be discussed in this seminar:
- changes to the way franking accounts are maintained;
- changes to the way distributions are to be franked;
- anti-streamin rules; and
- abolition of the s46 rebate for corporate tax entities.
Individual sessions
Franking
Author(s):
Scott BRYANT,
Sam HOWARD
Topics covered in this seminar paper include:
- Changes to the way franking accounts are maintained
- Changes to the way distributions are to be franked
- Benchmark franking rules 1 and 2
- The Anti-streaming rules
- Abolition of the inter-corporate dividend rebate
Materials from this session:
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