- dividend imputation
- the need to pass on franking credits
- interest on borrowings to buy back shares
- warrants
- absolute return and hedge funds
- emerging market funds and private equity
- hybrid securities
- exchange trade funds.
Source: TAS
Published Date: 9 Sep 2004
More by Stephen Carpenter
Member profile: Stephen Carpenter - Journal 01 Jul 2018
CGT rollovers: restructuring for the top end - Presentation 05 Oct 2006
Income tax considerations of financial investments - Presentation 09 Sep 2004
Tax Management of the Client Investment Portfolio - Presentation 02 Apr 2004
Income Tax Considerations of Financial Investments convention - Paper 02 Apr 2004
Simplified Imputation System: Dividend Strategies and Compliance Issues for the Year Ahead convention - Paper 12 Sep 2003
Simplified Imputations - Dividend Strategies and Compliance Issues for Year End - Presentation 30 Apr 2003
Simplified Imputations - Dividend Strategies and Compliance Issues for Year End seminar - Paper 30 Apr 2003
The new imputation rules - Paper 18 Oct 2002
Individual Session
Details
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags