A discretionary trust with negative income means the loss is trapped in the trust and any franking credits attached to share dividends will be...
Companies receiving dividends are taxed similar to individuals. They can get the benefit of franking credits like individuals. But usually if they...
When a trust receives income the trustee causes the income to stream out (usually) to a beneficiary or beneficiaries. It is the beneficiaries that...
Companies can be a good vehicle to hold property. But there can be a minor effect on income with the payment of franking credits because of...
Tax Tip 322: Comparison of Dividends Paid to Resident v Non-Resident When Australian franked dividends are paid to non-residents for tax...
Budget paper 2 contains the not so fine print for how businesses small and not so small can technically use this little feature. Tax Losses...
Hi all - a question about the practical difference between franking credits (FC) and foreign income tax offset (FITO) Are they practically the...
This sort of question might be relevant for a non-working spouse or for a family holding shares via a discretionary trust with adult children not...
Can a Trust Distribute Franking Credits to Someone Other than the Dividend Recipient? No. Franking credits are not income as defined in the tax...
What does an ALP government mean for individual investors? Full report:...
Some thing that just came trhough the emails. There has been no discussion about the impact of not receiving the excess franking credits which in...
Much has been criticised about the ALPs strategy to burn refundable franking credits. And people keep saying it will affect SMSFs more... I kinda...
Hi guys, I have been trying to educate myself on the potential impacts of labor’s proposed policy with regards to the franking credits refunds....
I'm looking at a set of accounts for an SMSF, where the accountant has changed software from one year to the next. This year, income includes...
I've owned VAS shares for a while now, and have noticed that this latest distribution (to be paid on 17 October) appears that it will have no...
A trust owns a company, and the company is also a beneficiary of the trust, and the trust distributes income to said company, the company will pay...
Gearing: e.g. borrow 1 years' worth of dividends; invest immediately; dividends paid to LOC Please feel free to comment, correct my calculation,...
Corporate entities that receive distributions for trusts (ie bucket companies and others) will not receive the lower corporate tax rate (27.5%)...
Trust Losses and Franking Credits Where a trust receives dividends but does not have a positive income the benefits of the franking credits will...
Franked Dividends and Tax When companies make a profit they pay tax on this profit. Companies may then retain or pay out this profit to the...
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