ATO response to dividend access shares

ATO response to dividend access shares

ATO response to dividend access shares

14 November 2013

During the past week, the Australian Taxation Office (ATO) has issued section 264 notices to some accountants and taxation advisors requesting detailed information in relation to dividend access shares.

In the video below, Partner Hayden Bentley discusses what you need to do if you are contacted by the ATO with such a request.

Failure to comply with a section 264 notice carries significant penalties.  If you have received a notice or would like more information about this subject please contact us.

About McCullough Robertson

McCullough Robertson is a leading Australian independent law firm with industry specialists combining legal expertise with deep industry knowledge and foresight. The firm provides innovative, relevant and commercial legal solutions to major corporate, government and high net worth individuals across Australia and internationally. Established in 1926 the firm's major focus areas are the resources (mining and energy), food and agribusiness, technology, telecommunications, health and life sciences (pharmaceuticals), real estate and financial services sectors.


This update covers legal and technical issues in a general way. It is not designed to express opinions on specific cases. This update is intended for information purposes only and should not be regarded as legal advice. Further advice should be obtained before taking action on any issue dealt with in this publication.

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