Cross examination : frank account of debt dividends
Publication date: 01 May 96
Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Issue: Vol 30 No10
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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Richard is Challis Professor of Law at the University of Sydney and a Consultant at Greenwoods & 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, and the attribution of profits to permanent establishments. Richard is the Editor-in-Chief of the IBFD Global Tax Treaties Commentaries now being progressively published online.
Current at 05 September 2014
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