A CURIOUS CONCESSION? AUSTRALIA’S WITHHOLDING TAX EXEMPTION FOR FRANKED DIVIDENDS

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A CURIOUS CONCESSION? AUSTRALIA’S WITHHOLDING TAX EXEMPTION FOR FRANKED DIVIDENDS

This article considers the tax treatment of dividends paid by Australian companies to non resident shareholders, which benefit from a withholding tax exemption to the extent that the dividend is “franked” under Australia’s imputation system. The article considers the appropriateness of maintaini...

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Bibliographic Details
Main Author:	McMillan, Jim
Format:	Journal Article
Language:	English
Published:	2024
Online Access:	http://hdl.handle.net/20.500.11937/94842

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