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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Official 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.
| 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 |
| Subjects: | UNSPECIFIED |
| 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 |
| ID Code: | 18496 |
| Deposited By: | |
| Deposited On: | 02 Mar 2011 12:47 |
| Last Modified: | 29 May 2012 14:04 |
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