The Australian economy and its taxation system is in a period of unprecedented change. It is apparent that with this change it is becoming difficult to keep tax legislation simple. This paper examines the imputations system of taxing company income, dividend streaming, capital streaming and taxation reform and suggests that there are further opportunities for reform of the company taxation regime.
Spry, Fiona and Morrison, David
"Dividend and Capital Streaming,"
Revenue Law Journal:
1, Article 5.
Available at: http://epublications.bond.edu.au/rlj/vol9/iss1/5