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Franking Credit Trading & Dividend Streaming

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Published on 17 Jun 98 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper is a discussion of dividends and franking credits with regards to the 45 day rule, general anti-avoidance and anti-streaming measures announced in the 1997-98 Budget.

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Simon MATTHEWS
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This was presented at Blue Series: Dividends & Franking Credits - The New Law .

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Franking Credit Trading & Dividend Streaming

Author(s):  Simon MATTHEWS

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New Rules for Taxation of Dividends

Author(s):  Tony STOLAREK

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