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Can we frank that dividend? presentation

Member Price: Free
Non Member Price: $15.00

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Published on 30 Oct 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

There is a long and onerous list of obstacles facing companies looking to answer this most fundamental of questions under the Australian imputation system. The last 12 months has seen some significant developments which impact on the answer. This presentation looks at where we currently stand in relation to:

  • the requirement for “profit” and the ATO’s views in Taxation Ruling TR2012/5
  • treasury’s on–going review of the Corporations Law test for the payment of dividends
  • the Consolidated Media decision and the dividend component of a share buy–back
  • the Mills decision and the application of section 177EA
  • the many class rulings on pre–sale dividends and the “45 day” rule.

Author profiles

Wayne Plummer ATI
Photo of author, Wayne PLUMMER Wayne Plummer is a Tax Partner at PwC with over 30 years of corporate tax experience. He advises a range of multinational companies in relation to their Australian tax affairs. Wayne specialises in the tax consolidation rules, capital management and M&A. - Current at 19 June 2018
Click here to expand/collapse more articles by Wayne PLUMMER.
Michelle Hogg
Michelle is a Director at PwC. - Current at 30 October 2012

 

This was presented at 2012 Corporate Tax Masterclass .

Get a 20% discount when you buy all the items from this event.

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Part IVA

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Can we frank that dividend?

Author(s):  Wayne PLUMMER,  Michelle HOGG

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Losses update

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