The aim of this paper is to examine developments affecting the income tax treatment of dividends (particularly dividends paid as bonus shares), the inter-corporate dividend rebate, and the operation of the franking account system found in the dividend imputation provisions of the Income Assessment Act 1936.
Miscellaneous
1996
Dividends - bonus shares, rebates and franking accounts
Source: New South Wales
Published Date: 21 Mar 1996
Details
- Published By: Michael Croker
- Published On:21 Mar 1996
- Took place at:Canberra
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Miscellaneous
1996
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