Dividends

Proposed share capital reduction

Withholding Tax: entitlement to reduced treaty rate for unfranked dividends passing through an entity that is a resident of a non treaty country

Assessability of dividend income sourced in the United States (US) received by an Australian resident individual

Assessability of dividend received from Sweden by an Australian resident individual

Assessability of Australian dividend income received by a UK resident company - beneficial ownership of shares - 80% test

Assessability of dividend income from a private company in Germany received by an Australian resident

Assessability of dividends received by Australian resident from the United Kingdom

Assessability of dividends received from shares held in Netherlands companies

Withholding Tax: dividends paid in respect of redeemable preference shares - rate of withholding tax determined under the United States Convention

Exemption from withholding tax under Article 10 of the 2003 UK Convention

Assessability of dividends under Article 10.3 of the UK Convention: determination made under Article 10.3(c) of the UK Convention.

Obtaining of treaty benefits under UK Convention

The term 'unrelated' for the purposes of Article 11(3)(b) of the US Convention: where a company as the holder of redeemable preference shares has majority voting rights in relation to specified events

Assessability of dividend income sourced in France received by an Australian resident individual

Income tax: the application of Article 10.2(a) of the United Kingdom Convention

Income tax: what is the maximum rate of dividend withholding tax that will be imposed by the Philippines under Article 10(2)(a) of the Australia - Philippines Double Taxation Agreement ('the DTA') on outgoing non-portfolio dividends paid to residents of Australia now that Australia gives double tax relief to such dividends by way of an outright exemption rather than a credit or rebate?

Income tax: if a foreign company pays a taxable dividend into a foreign bank account of an Australian resident shareholder who has no access from Australia to the income, is the dividend assessable income of the shareholder?

Income tax: distributions of property by companies to shareholders - amount to be included as an assessable dividend

Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010

Income tax: matrimonial property proceedings and payments of money or transfers of property by a private company to a shareholder (or their associate)