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  Miscellaneous 2005

It's important to start by getting your As and Bs right: capital benefit schemes

Source: National

Published Date: 17 Mar 2005

 

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This paper looks at some practical emerging issues flowing from the operation of sections 45A and 45B in relation to distributions by companies including:

  • overview of ss 45A and 45B including role, function and application so far
  • S45B and demergers
  • where is the ATO likely to apply the provisions?
  • how do we speed up the process and add certainty to getting the Commissioner's favourable determination?
  • how are these provisions to be practically applied by taxpayers - does it mean that every transaction involving a distribution by a company needs a ruling from the ATO before it can proceed?
Author(s)

Individual Session

It's important to start by getting your As and Bs right

Author(s): Ken Spence CTA-Life
Materials from this session:

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Details

  • Published By: Ken Spence CTA-Life
  • Published On:17 Mar 2005
  • Took place at:Perth Convention Exhibition Centre, WA

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