Anti-avoidance Capital Gains Tax (CGT) Debt

Utilising flexible share rights

Source: National

Published Date: 26 Mar 2014

 

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This paper covers:

  • issues to address
  • value shifting
  • Division 974 – debt/equity rules
  • Division 152
  • subdivision 204-D – dividend streaming
  • Part IVA and dividend stripping.

Individual Session

Utilising flexible share rights

Author(s): John Ioannou CTA
Materials from this session:

Details

  • Published By: John Ioannou CTA
  • Published On:26 Mar 2014
  • Took place at:Hotel Grand Chancellor, Hobart

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Anti-avoidance Capital Gains Tax (CGT) Debt Equity Division 7A Shares 2014

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