Policy Search Results

• Policy Update March 2012

  Content Type: Policy Submission

  15 Mar 2012

  Our recent policy submissions span the not-for-profit (NFP) sector, anti-phoenix legislation and dividend payments. What underpins the rationale for our policy team making submissions in relation to each of these issues is how they affect our members. Australian Cha...

• Submission to Treasury on proposed amendments to Corporations Act relating to dividends

  Content Type: Policy Submission

  27 Jan 2012

  This submission is in response to the discussion paper, Proposed Amendments to the Corporations Act, released by the Federal Treasury, which deals with the dividends payment test in s254T: proposed amendments to the parent entity reporting requirements and changing the financial year of a company. ...

• BCTR Statement on Personal Tax Reform Options

  Content Type: Policy Submission

  27 Aug 2010

  Australian Institute of Company Directors participates in the debate about Australian tax reform through its involvement in the Business Coalition for Tax Reform (BCTR).Visit the BCTR website to obtain a copy of this submission.

• Payment of Dividends Corporations Amendment Corporate Reporting Reform Bill 2010

  Content Type: Policy Submission

  11 Jun 2010

  On 9 June 2010, the Australian Institute of Company Directors wrote to the Hon Chris Bowen MP regarding the test for the payment of dividends included in the Corporations Amendment (Corporate Reporting Reform) Bill 2010. Pursuant to the Bill companies will need to ensure that amongst other things, t...

• Submission to Treasury on Australias corporate reporting framework

  Content Type: Policy Submission

  03 Feb 2010

  In a submission dated 3 February 2010 AICD provided its comments to Federal Treasury on the exposure draft of the Corporations Amendment (Corporate Reporting Reform) Bill 2010. AICD supported most of the proposed amendments, although it expressed opposition to changing the current wording of the dir...

• BCTR Removing double taxation of Australian companies which operate internationally

  Content Type: Policy Submission

  15 Feb 2007

  Submission prepared by Ernst & Young for the BCTR in relation to the potential for double taxation of offshore earnings of Australian businesses, together with a cover letter. AICD participates in the debate about Australian tax reform through its involvement in the BCTR.BCTR's submission ...

• IFRS and distributable dividends

  Content Type: Policy Submission

  13 Jan 2006

  AICD supports the views expressed in Professor Boymal’s letter to The Hon Chris Pearce MP of 31 October 2005, after having advocated for a number of years the need for reform of the Australian rules relating to dividend distribution. Letter to Chris Pearce on IFRS

• Shareholders Expectations Exposure Draft Policy Statement by Australian Shareholders Association AS

  Content Type: Policy Submission

  06 Apr 2005

  On 6 January 2005, the Australian Shareholders’ Association (ASA) released an exposure draft outlining its key policies on matters of primary importance for monitoring in their reviews of companies. ASA invited comment on their first-pass review of key polices. The AICD's response highlighted partic...

• Law Reform Payment of Dividends

  Content Type: Policy Submission

  05 Aug 2004

  5 August 2004 Mr Michael RawstronGeneral ManagerCorporations and Financial Services DivisionTreasuryLangton CresPARKES ACT 2600 Dear Michael, Law Reform: Payment of Dividends I am writing to you at the request of the AICD Reporting Committee to urge that the government exped...

• Payment of Dividends under the Corporations Act 2001

  Content Type: Policy Submission

  05 Jul 2002

  Submission to The Chairman, Legislation Review Board, Australian Accounting Research Foundation 5 July 2002The Chairman, Legislation Review Board, Australian Accounting Research Foundation PAYMENT OF DIVIDENDS UNDER THE CORPORATIONS ACT 2001 I am writing to you on behalf of the Australian Instit...