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TOFA hits the road: Div 230 and City Link (Pt 2).

Publication date: 22 Aug 06 | Source: CCH TAX WEEK

Issue: Issues 32 2006

Pages: pp.1-9

In Part 2 (this article) the author's consider what the proposed Div 230 might be considered to actually do. Suffice to say, intention and outcome may not necessarily coincide.

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Author profiles

Hayden Scott FTI
Hayden, FTI, is a Partner at PwC in their Tax & Legal practice. He has over twenty years of experience in the tax environments of the Big 4, top-tier law firms, and Government (both Treasury and ATO). Hayden extensively advises clients in the financial services and infrastructure industries, as well as extensively advising outside those industries on finance tax matters. Additionally, Hayden is a contributor to the broader tax policy and reform conversation, having been a member of the (now defunct) National Tax Liaison Group Finance and Investment Subcommittee, and, more recently, an expert panellist on the Board of Taxation’s review of the debt-equity rules. - Current at 17 March 2016
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