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Taxation laws Amendment Bill (No.2) 1999: trading in franking credits - the holding period rule

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Published on 01 Jul 99 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The author discusses the measures introduced to prevent trading in franking credits and cleans up the mystery of the holding period rules.

Author profile

John Kirkness
John is the Head of Tax for AMP Financial Services and has over 25 years' experience in the taxation of financial services entities. John is responsible for the life insurance, superannuation, advisory and distribution areas of AMP's business, including tax compliance, mergers and acquisitions, investment, transfer pricing, product development, and unit pricing. John is a member of the Tax Experts Group of the Financial Services Council and the Life Insurance Tax Working Group of the FSC and is active in lobbying Government and Federal Treasury in relation to income tax developments and policy. - Current at 05 September 2014
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