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Company tax concessions: A shareholder’s perspective

Taxation in Australia | 1 Feb 11
 
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Published on 01 Feb 11 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article critically analyses the concept of a dividend in the context of s 44(1) of the Income Tax Assessment Act 1936, clarifies the nature of corporate distributions, and identifies the tax concessions that may be clawed back on the distribution of company profits.

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Tom DELANY
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