Delany, Tom (2011) Company tax concessions: a shareholder’s perspective. Taxation in Australia, 45 (7). pp. 416-421. ISSN 0494-8343
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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.
|Item Type:||Article (Commonwealth Reporting Category C)|
|Additional Information:||Permanent restricted access to published version, due to publisher copyright restrictions.|
|Uncontrolled Keywords:||dividends, company distributions, company profits, tax concessions, imputation credits, definition of profit|
|Fields of Research (FOR2008):||18 Law and Legal Studies > 1801 Law > 180125 Taxation Law|
|Socio-Economic Objective (SEO2008):||B Ecomonic Development > 90 Commercial Services and Tourism > 9099 Other Commercial Services and Tourism > 909999 Commercial Services and Tourism not elsewhere classified|
|Deposited On:||02 Mar 2011 12:47|
|Last Modified:||29 May 2012 14:04|
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