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Discussion of anti-avoidance rules and the Corporations Law Simplification changes

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Published on 21 May 98 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers: the changes to the tax law as a result of the new Corporations Law amendments effective 1 July 1998 and the concept of what is a dividend; the practical implications of the 45 day rule; the practical implications of the franking credit streaming and anti-avoidance rules.

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This was presented at Workshop - Dividends & Franking Credits .

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Dividends & Franking Credits

Author(s):  Simon MATTHEWS

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Dividends and Franking Credits

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