Company tax concessions: a shareholder's perspective

Article

Delany, Tom. 2011. "Company tax concessions: a shareholder's perspective ." Taxation in Australia. 45 (7), pp. 416-421.
Article Title

Company tax concessions: a shareholder's perspective

ERA Journal ID19147
Article CategoryArticle
Authors
AuthorDelany, Tom
EditorsMcDonald, Renee
Journal TitleTaxation in Australia
Journal Citation45 (7), pp. 416-421
Number of Pages6
Year2011
Place of PublicationSydney, Australia
ISSN0494-8343
Web Address (URL)http://www.taxinstitute.com.au/go/publications/taxation-in-australia
Abstract

This article critically analyses the concept of a dividend in the context of s 44(1) of the Income Tax Assessment Act 1936, clarifies the nature of corporate distributions, and identifies the tax concessions that may be clawed back on the distribution of company profits.

Keywordsdividends; company distributions; company profits; tax concessions; imputation credits; definition of profit
ANZSRC Field of Research 2020480106. Taxation law
Public Notes

Files associated with this item cannot be displayed due to copyright restrictions.

Byline AffiliationsSchool of Law
Institution of OriginUniversity of Southern Queensland
Permalink -

https://research.usq.edu.au/item/q0871/company-tax-concessions-a-shareholder-s-perspective

Log in to edit
  • 2159
    total views
  • 12
    total downloads
  • 1
    views this month
  • 0
    downloads this month

Export as

Related outputs

Fringe benefits tax
Delany, Thomas P.. 2012. "Fringe benefits tax." Halsbury's Laws of Australia. Sydney, Australia. LexisNexis Butterworths. pp. Ss 405: Taxation and Revenue Part XI, 762,687-762,893
Personal Services Income: where to from here?
Delany, Tom. 2012. "Personal Services Income: where to from here?" Revenue Law Journal. 21 (1), pp. 1-24.
Compensation for natural disasters: The tax consequences
Delany, Tom. 2012. "Compensation for natural disasters: The tax consequences." Taxation in Australia. 46 (6), pp. 248-252.
Tax avoidance: a trans-Tasman comparative study
Delany, Tom. 2005. "Tax avoidance: a trans-Tasman comparative study." New Zealand Journal of Taxation Law and Policy. 11 (2), pp. 161-184.
Goods and services tax - the 'Gourley' principle applies
Delany, Tom. 2010. "Goods and services tax - the 'Gourley' principle applies." Tax Specialist. 13 (5), pp. 255-261.
The new income tests: a complex web
Delany, Tom. 2010. "The new income tests: a complex web." Taxation in Australia. 45 (3), pp. 139-146.
Taxation of primary producers
Delany, Tom. 2004. "Taxation of primary producers." Morrison, David (ed.) Taxation law in principle, 2nd ed.. Sydney, Australia. Thomson Lawbook Co. pp. 297-313
Cessation of registration
Delany, Tom. 2002. "Cessation of registration." Australian GST Journal. 2 (8), pp. 146-148.
A comparative analysis of the impact of tax on savings for retirement
Delany, Tom. 1999. "A comparative analysis of the impact of tax on savings for retirement ." ATTA 1999: 11th Annual Australasian Tax Teachers Conference . Canberra, Australia 05 - 07 Feb 1999 Canberra, Australia.
Part IVA and tax reform
Delany, Tom. 2005. "Part IVA and tax reform." Journal of the Australasian Tax Teachers Association. 1 (2), pp. 293-317.
Part IVA and mass marketed schemes
Delany, Tom. 2005. "Part IVA and mass marketed schemes." Tax Specialist. 8 (4), pp. 217-227.