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Changes to the dividend payment rules and the associated income tax implications

Taxation in Australia | 1 Dec 10
 
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Published on 01 Dec 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article sets out some of the legal implications of the new s 254T of the Corporations Act 2001 (Cth) and the associated and consequential income tax implications, particularly in relation to the assessability of corporate law dividends paid under the new test and the distribution of franking credits to shareholders.

Author profile

Jason Barnes CTA
Angela Bryce, CTA, is a Client Director in the International Tax Group at Pitcher Partners. She has over 15 years’ experience providing International and Employment Tax advice for a range - 15 - VIC Tax Forum Presenters of clients, including high net worth individuals and families, listed entities and large private groups. Angela is a member of Chartered Accountants Australia and New Zealand and is a Chartered Tax Advisor (CTA). - Current at 18 April 2024
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