Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Anti-avoidance Capital Gains Tax (CGT) Debt

Utilising flexible share rights

Source: National

Published Date: 26 Mar 2014

 

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

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.
Author(s)

Individual Session

Utilising flexible share rights

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

Download

Details

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

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

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

Share this page