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Mid market focus: Dividend access shares

Taxation in Australia | 1 Feb 13
 
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Published on 01 Feb 13 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

TA 2012/4 has again brought into question the effectiveness of dividend access shares. Even in the absence of the taxpayer alert, caution must be exercised when issuing, or declaring dividends in respect of, dividend access shares.

Author profile

Guy Brandon
Photo of author, Guy BRANDON Guy is a partner at HLB Mann Judd WA and leads its Tax Consulting Division. He has over 25 years' commercial experience, with the last 15 years consulting in federal and state tax matters, including mergers and acquisitions and business structuring, likewise in the specific areas of capital gains tax and goods and services tax. Guy has also had commercial experience, having worked as a financial controller for various enterprises. As a result, he brings a practical aspect to his advice as well as the technical expertise through his Masters of Taxation. - Current at 29 May 2019
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