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Payment of dividends from a private company paper

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Published on 23 Jul 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • can a company pay a dividend?
  • tax definition of dividend
  • can a dividend be franked?
  • TR 2012/5
  • use of accounting records when the financial accounts have not been prepared in accordance with accounting standards
  • disclosure in statutory financial statements.

Author profiles

Christopher Dunne CTA
Chris Dunne, CTA is a Director Grant Thornton and has extensive experience providing specialist taxation services to businesses ranging from small start-ups to large publicly listed groups across a range of industries. Chris advises on complex tax issues including mergers and acquisitions, income tax, capital gains tax, tax consolidation, tax effect accounting, international tax structuring and management of large tax compliance projects. - Current at 08 February 2022
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Thomas Tulley CTA
Thomas has over 25 years experience in advising small and large businesses and family groups, including opportunities and pitfalls of their structures and transactions. He is a partner in EY, leading the Brisbane Tax Private Clients team. He focuses on providing families and businesses with tax, accounting, asset and estate structuring and succession advice, particularly taxation of trusts, private companies and CGT. - Current at 15 March 2021
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This was presented at Issues Arising for Private Companies .

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Division 7A – Change is on the horizon

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Private companies and the small business CGT concessions

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Consolidation: Timing is everything!

Author(s):  Troy MORGAN

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Payment of dividends from a private company

Author(s):  Chris Dunne,  Thomas TULLEY

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Expanding offshore general considerations

Author(s):  Tim HANDS

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