Dividend imputation has been a major feature of the Australian taxation system since 1987. Entities that are taxed separately from their members are called corporate tax entities, and they are taxed at the company tax rate, which is currently 30%.
Below is a link to the Australian Taxation Office's ''Imputation essentials'' pathway page.
http://www.ato.gov.au/businesses/pathway.asp?pc=001/003/066&mfp=001/003&mnu=10007
This information provides detail on the ATO position relevant to boat owners who enter into arrangements to provide a boat to a charter operator, or another party, for the charter operator to hire, lease or charter to others.
Below is a link to the Australian Taxation Office's ''Charter boat industry'' page.
http://www.ato.gov.au/businesses/content.asp?doc=/content/35337.htm
Start with the 'Basics' to find out which issues affect your business or follow the links to specific topics. Below is a link to the Australian Taxation Office's ''Record keeping essentials'' pathway page.
http://www.ato.gov.au/businesses/pathway.asp?pc=001/003/003&mfp=001/003&mnu=43662
The current version of the Tax withheld calculator is Version 4.10 – effective from 1 July 2009.
Below is a link to the Australian Taxation Office's ''Online version of the Tax withheld calculator'' page.
http://www.ato.gov.au/individuals/content.asp?doc=/Content/33277.htm
This overview explains how income from foreign business activities is treated. If you are also earning foreign income from passive investments (such as securities and rental properties), interest or royalties, refer to Investing overseas - overview.
Below is a link to the Australian Taxation Office's ''Doing business overseas - overview'' page.
http://www.ato.gov.au/businesses/content.asp?doc=/content/65957.htm
Below is a link to the Australian Taxation Office's ''Key lodgment dates for businesses'' page.
http://www.ato.gov.au/businesses/content.asp?doc=/content/34949.htm
