Dividend Imputation – What effects has it had: and should it be dismantled?

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Date(s) - 15/03/16
1:15pm - 3:15pm


Parliament House
Jubilee Room, Macquarie Street

Both the Centre for International Finance and Regulation (CIFR) and the Australian Centre for Financial Studies (ACFS) have released major studies addressing the dividend imputation system. The research considers the impact of Australia’s imputation system on the Australian financial markets, corporate sector and economy; and sheds light on related matters that were raised by the Government’s Taxation Discussion Paper. Despite being written independently and adopting some differing perspectives, both papers arrive at remarkably similar findings, concluding that imputation has been beneficial on balance.

Professor Kevin Davis of ACFS and Dr Geoff Warren of CIFR will present the key findings from their research, and Dr Andrew Ainsworth from The University of Sydney, will chronicle the experience with imputation systems in other countries. The event will conclude with a panel discussion to delve more deeply into the issues, including what Australia might gain or lose if it were to follow other countries in dismantling or reconfiguring the dividend imputation system.

The panel will be chaired by Karen Payne, partner at Minter Ellison and Board Member of The Board of Taxation, and will include Professor Kevin Davis from ACFS. Associate Professor Graham Partington from The University of Sydney and Professor Bob Officer from The University of Melbourne.

Panellists include:

  • Karen Payne, Partner, Miniter Ellison and Board MAmsber, The Board of Taxation (Chair)
  • Prof Kevin Davis (ACFS and The University of Melbourne
  • Prof Bob Officer (Acorn Capital and The University of Melbourne)
  • Assoc Prof Graham Partington (The University of Sydney)

Event Partners: Australian Centre for Financial Studies (ACFS), Centre for International Finance and Regulataion (CIFR) and Monash Business School (MBS)