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Recorded Webinars

Recorded Webinar: Dividend Stripping & Wash Sales: ATO Red Flags You Can’t Ignore

The ATO is taking a keen interest in arrangements that it considers could involve “dividend stripping” and “wash sales”. So, what arrangements can fall into those categories, and what are the tax consequences if they do? This session explores the topic, including: A review of w
PRESENTED BY Fletch Heinemann Principal - HLS Tax Law , Brisbane

Date/Time

About the Webinar

The ATO is taking a keen interest in arrangements that it considers could involve “dividend stripping” and “wash sales”. So, what arrangements can fall into those categories, and what are the tax consequences if they do? This session explores the topic, including:

  • A review of what constitutes “dividend stripping” and “wash sale” arrangements
  • Arrangements that may fall foul of the dividend stripping rules (incl. TA 2023/1)
  • How the 45-day holding period rule fits into the picture
  • Red flags the ATO are looking out for when arrangements are intermingled with:
    • restructuring
    • the issuing of dividend access shares
    • forgiving loans
  • Review of cases involving dividend stripping and wash sales (incl. Commissioner of Taxation v Michael John Hayes trading Pty Ltd as trustee of the MJH Trading Trust [2024] FCAFC 80; Merchant v Commissioner of Taxation [2025] FCAFC 56 - special leave application to the High Court pending)
  • The tax consequences if the ATO consider that dividend stripping and wash sales have occurred
  • What to do and what not to do when dividend stripping and wash sale arrangements could be in play
  • Case study

Presented By

Fletch Heinemann
Principal, HLS Tax Law Brisbane, Qld

Fletch focuses on providing practical solutions to clients’ tax issues. With a wealth of experience managing disputes with the ATO, State revenue authorities and Department of Home Affairs, Fletch draws on that knowledge in providing upfront advice and helping clients deal with revenue authorities.

Fletch helps with the audit stages, ATO interviews, notices of objection, appeals in the ART, QCAT, Federal Court and Supreme Court.

In recent years, Fletch assisted taxpayers in Quy v Commissioner of Taxation (No 3) [2024] FCA 726 (a residency appeal), Harding v Commissioner of Taxation [2019] FCAFC 29 (a leading residency case), Wainwright and Commissioner of Taxation [2019] AATA 333 (a self-managed super fund case), Hacon v Commissioner of Taxation [2017] FCA 659 (ATO’s obligations to give a private ruling), Shadforth Lythgo Pty Ltd v Commissioner of State Revenue GAR098-15 (a payroll tax grouping case), Dempsey v Commissioner of Taxation [2014] AATA 335 (a residency case) and Dominic B Fishing Pty Ltd v Commissioner of Taxation [2014] AATA 205 (an employee/contractor case), and has settled numerous disputes before the matter proceeded to hearing. Fletch has also presented sessions for Television Education Network, CPA Australia and The Tax Institute.

Fletch co-founded HLS Tax Law in 2025, and is the co-host of the podcast Tax Archives with Fletch and Sarah.

Fletch has been consecutively listed in Best Lawyers Australia for customs and excise law since 2014 and in Doyle’s Guide for tax law since 2015.

Who Should Attend?

This webinar is suitable for accountants advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

CPD Information

Accountants can claim up to 1 CPD hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

While TEN takes all reasonable care to include accurate and up-to-date information regarding CPD category classifications and compliance obligations, information regarding CPD point allocation are provided as a guide only. Allocation of CPD points is subject to the CPD requirements of your jurisdiction, personal circumstances and professional requirements. You are solely responsible for determining whether a particular product is appropriate for your CPD requirements.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Jason Hooker on (03) 8601 7709 or email: [email protected]

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