Special Tax Topics 2025-2026 - Dividend stripping

The session explores key concepts such as ASX shares, the Merchant's case, and Bitcoin, providing learners with a thorough understanding of the basic requirements for dividend strips, their dividend imputation implications, and the relevant Part IVA anti-avoidance provisions. Practical guidance is also offered to help identify whether a dividend access share should constitute a dividend strip, equipping learners to navigate this complex area with confidence.

Learning Outcomes:

 After successful completion of this topic, learners should be able to:

• Explain the basic requirements for a “dividend strip” arrangement to 
  exist.
• Describe the dividend imputation implications related to dividend 
  stripping.
• Outline the key Part IVA anti-avoidance provisions as they apply to 
  dividend strips.
• Assess whether a dividend access share constitutes a dividend 
  strip. 

This session forms part of the Special Tax Topics series. These detailed sessions have been specifically designed for an online platform to ensure training is informative, immersive and engaging. These sessions will:
• Ensure you get the critical knowledge you need while minimising your time out of the office. 
• Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early
• Help you avoid any possible traps and pitfalls
• Give you answers to the questions most relevant to you

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Continuing Professional Development Hours
All sessions covered in our Special Tax Topics Series constitute verifiable CPD for CA ANZ and is likely to the Tax Practitioners Board's CPD requirements.

Related packages
Looking for more? Our Essential Tax Updates perfectly complement these special topic sessions.