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Cross examination : frank account of debt dividends

Publication date: 01 May 96 | Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Issue: Vol 30 No10

Pages: 548-549

Abstract:
This article centres on a recent case whereby the interpretation and application of s 46D of the ITAA on debt dividends is investigated

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Author profile:

Author Photo - Richard Vann CTA
Prof Richard Vann CTA
Prof Richard Vann, CTA, is Challis Professor of Law at the University of Sydney and a Consultant at Greenwoods & Herbert Smith Freehills. He has also taught at NYU Law School, Harvard Law School and the University of London. He has held many government consultancies in Australia, including the Review of Business Taxation (1998•1999), the Review of International Taxation (2002•2003) and the Australian Taxation Office Public Rulings Panels on international and indirect taxation (1995•2007). Most recently, he has been involved in various Board of Taxation work on managed investment trusts and collective investment vehicles, the attribution of profits to permanent establishments and as a member of Treasury’s BEPS Advisory Group. Richard is the Editor-in-Chief of the IBFD Global Tax Treaties Commentaries now being progressively published online.
Current at 17 March 2016
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