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Imputations - A New Regime
Published on 28 Nov 2000 | Took place at Melbourne Park, VIC
Some of the key topics covered in this seminar include: benchmarking rules; removal of the offset for franking deficit tax; introduction of franking credits for non-resident withholding tax; and new anti-streaming rules.
Get a 20% discount when you buy all the items from this event.
Individual sessions
Imputation Framework
Author(s):
Sharon WINTER
Topics covered in this powerpoint presentation include: tax paid franking account; franking years aligned; how to frank a distribution; grossing up and burning losses; franking deficit tax - a permanent difference; and interaction with Entity Tax & Distributions.
Materials from this session:
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Benchmarking & Streaming
Author(s):
Toby KNIGHT
Topics include:
- what are the benchmarking rules?
- settting a benchmark franking rate
- 20% movements and wasting franking credits
- anti-streaming and linked distribution rules
Seminar paper.
Materials from this session:
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