Navigating the Tax Maze of Dividend Access Shares
By Peter Adams
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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.