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
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Byline AffiliationsSchool of Law
Institution of OriginUniversity of Southern Queensland
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