Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Miscellaneous 2007

Corporate distributions and fundraising in light of recent developments

Source: Victoria

Published Date: 11 Oct 2007

 

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

Recent cases have upset the conventional wisdom about the tax treatment of corporate distribution rights. This paper places these decisions in context and explores current and future developments in corporate fund-raising with special reference to the following:

  • what distributions are dividends under s6?
  • what makes a dividend taxable under s44 after Condell?
  • circumstances in which non-dividend distributions are taxable after the High Court’s decision in McNeil and the Governments consequent annoucement
  • structuring rights issues.
Author(s)

Individual Session

Corporate distributions and fundraising in light of recent developments

Author(s): Richard Shaddick
Materials from this session:

Download

Details

  • Published By: Richard Shaddick
  • Published On:11 Oct 2007
  • Took place at:Mantra Erskine Beach Resort, Lorne

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 2007

Share this page