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Notes Online Home 2017 Tax Schools Day 2 What's new for business in 2017
Tax issues with paying franked dividends under the reduced company tax rates
In this segment of the notes we discuss the tax issues with paying franked dividends under the reduced company tax rates:
- Staged reduction in corporate tax rate
- Paying dividends and managing company franking accounts under the new rules
- Summary of common franking debits and credits