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  Anti-avoidance Imputation Shares

Interest or deduction?

Source: QLD

Published Date: 1 Jun 2012

 

Are your funding costs deductible? This paper covers how to ensure they are after the Economedes [2004] and Forrest [2010] decisions. Can you bank on getting a franking credit?

Topics covered include:

  • financing investments in shares, trusts, hybrid trust and direct assets
  • treating dividends as interest payments; franking credits; redeemable preference shares
  • ramifications of the Full Court’s decision in Mills v Commissioner of Taxation (re Perls V)
  • dividend access shares: high or low risk planning tools? What are the issues?

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Author(s)

Individual Session

Interest or deduction?

Author(s): Steven Grant CTA
Materials from this session:

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Details

  • Published By: Steven Grant CTA
  • Published On:1 Jun 2012
  • Took place at:Sofitel Hotel Broadbeach, Gold Coast

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Anti-avoidance Imputation Shares Trusts 2012

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