Navigating the Tax Maze of Dividend Access Shares
By Peter Adams
1h 14m CPD time
Learn more about Dividend Access Shares, including key tax implications and what you need to know to navigate them confidently.
In this session, we cover:
Overview of the legal nature of Dividend Access Shares (DAS)
Part IVA – General Anti-Avoidance (s 177E dividend stripping).
Imputation streaming – s 177EA & Div 204.
Debt–Equity classification – Div 974.
Value shifting – Div 725 (direct) & Div 727 (indirect).
Small Business CGT concessions – Div 152.