Company tax concessions: a shareholder’s perspective

Delany, Tom (2011) Company tax concessions: a shareholder’s perspective. Taxation in Australia, 45 (7). pp. 416-421. ISSN 0494-8343

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.


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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Permanent restricted access to published version, due to publisher copyright restrictions.
Depositing User: Mr Tom Delany
Faculty / Department / School: Historic - Faculty of Business and Law - School of Law
Date Deposited: 02 Mar 2011 02:47
Last Modified: 03 Jul 2013 00:31
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 Economic Development > 90 Commercial Services and Tourism > 9099 Other Commercial Services and Tourism > 909999 Commercial Services and Tourism not elsewhere classified
URI: http://eprints.usq.edu.au/id/eprint/18496

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