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Dividend Access Shares

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Running Time: 10:44

Date: 01/11/2013

There are many barriers to the use of dividend access shares. But with the careful drafting of documents, dividend access shares can be well worth it for asset protection, estate planning and general flexibility.

The use of dividend access shares raises several taxation issues, including direct value shifting, the debt/equity rules, dividend streaming and division 7A, dividend stripping, and also the general anti-avoidance issues. It's therefore no surprise that many advisors are reluctant to use them. Leigh Adams, of Leigh Adams Lawyers explains how the barriers to the use of dividend access shares can be overcome.

  

Topics: Accounting & Tax, Financial Management, Legal


Leigh Adams, Leigh Adams Lawyers