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Session 5.5: Overview of the imputation regime

With Claire Thornett, CTA, WLF Accounting & Advisory



This session will provide an overview of the imputation regime. It will explain the circumstances in which a company can make a franked distribution, how shareholders are subject to tax on those distributions and the anti-avoidance rules and protections contained in the tax law which prevent the manipulation of the imputation regime. It will also consider how changes to the company tax rate might impact a company's ability to frank distributions.

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