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Dividends & the imputation rules presentation

Member Price: Free
Non Member Price: $15.00

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Published on 18 Jul 16 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • start with some key concepts
  • dividend vs capital returns
  • which distributions can be franked
  • franking account
  • integrity rules
  • shareholder perspective.

Author profile

Richard Heggart CTA
Nick Heggart, CTA, is a Partner at Herbert Smith Freehills in Perth. He provides clients with advice in relation to income tax, stamp duty, petroleum resource rent tax and royalties, with a particular focus on clients in the energy and resources sector. - Current at 24 November 2022
Click here to expand/collapse more articles by Nick HEGGART.

 

This was presented at Dividend & Capital Management for SMEs .

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Dividends & the imputation rules

Author(s):  Nick HEGGART

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Further details about this event:

 

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