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Forms, explanations, guidance - Taxpayers Australia
Refunding franking credits - individuals An explanation of when individuals are . FTEs and IEEs, company loss tracing and franking credit trading measures.


wrote a letter to the Assistant Treasurer - Institute of Chartered ...
Aug 30, 2012 . APPENDIX A. No. Measure. Announced. 1. Rewriting franking credit trading measures (including the operation of the holding period rules and .

THE 45 DAY HOLDING PERIOD RULE - Faculty of Business and ...
released ATO Compendium No 98/4, "Franking. Credit Trading Measures Status Report", in which it is stated that in light of this uncertainty, the ATO would take a .

Application of the 45 day holding rule to deny franking credits
Application of the 45 day holding rule to deny franking credits. Updated May . How does Wrap calculate and report franking credit entitlements? Wrap applies .

Tax topics - Imputation
Refunding franking credits. Fact sheets · Legislation · Questions and answers. Dividends & imputation. Company tax & imputation - franking credit trading rules .

Trading Tax Q&A
You are referring to franking credit trading. There are measures to curb the unintended use of franking credits by people who do not effectively own the shares, .

franking credit trading measures
This continual growth in the number of specific anti-avoidance measures has . The complex franking credit trading provisions are the most recent example of .

Participation in OMSBB - The Board of Taxation
4 ATO have two measures on dividend franking side. 4 Subdivision 204-D: Streaming of dividends. 4 Section 177EA: Franking Credit trading. 4 Franking Credit .

Family trust and interposed entity elections - Australian Taxation Office
Items 14 - 21 . Amendments to the franking credit trading measures allow a non-fixed trust that receives a franked dividend (within the meaning of the former Part .

International Taxation of Multinational Enterprises - ePublications ...
the 1990s, techniques such as franking credit trading were used, and had to be . anti-avoidance measures, and Canada having the least restrictive anti- .