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Heads Up — Accounting implications of taxation ruling on franking of dividends paid by a company with accumulated losses

Published on: 30 Jul 2012

The Australian Commissioner of Taxation has recently issued TR 2012/05 - Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010.

This 'Heads up' alert from Deloitte (Australia) outlines certain interpretational issues relevant to the accounting implications of this Ruling.

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