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Simplified imputation

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Non Member Price: $15.00

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Published on 03 Oct 02 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation discusses the imputation changes and how franking has been simplified, the implications of simplified imputation for dividend policies/strategies, valuing the benefit of franked dividends for shareholders in light of recent legislative developments, and returning funds to shareholders and maximising shareholder value.

Author profiles

Scott BRYANT
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Sam HOWARD
Photo of author, Sam HOWARD Sam is an Executive Director with Ernst & Young with a focus on tax issues for corporate enterprises. Sam's areas of practice include tax accounting, tax structuring and general advisory services. Sam has seen the evolution of the Tax Consolidation regime and has been a speaker on the topic on numerous occasions. He has assisted clients to implement the Tax Consolidation regime and is now managing clients through the regime on an ongoing basis. Sam is a member of the SA Technical Committee.
Current at 12 March 2008
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Individual sessions

Simplified imputation

Author(s):  Scott BRYANT,  Sam HOWARD

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