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


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.
Faculty / Department / School: Historic - Faculty of Business and Law - School of Law
Date Deposited: 02 Mar 2011 02:47
Last Modified: 11 Feb 2015 05:11
Uncontrolled Keywords: dividends; company distributions; company profits; tax concessions; imputation credits; definition of profit
Fields of Research : 18 Law and Legal Studies > 1801 Law > 180125 Taxation Law
Socio-Economic Objective: B Economic Development > 90 Commercial Services and Tourism > 9099 Other Commercial Services and Tourism > 909999 Commercial Services and Tourism not elsewhere classified

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