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Capital distributions and company law simplification

Publication date: 17 Aug 98 | Source: TAXPAYER

Issue: 98/99, Issue 4

Pages: pp.58-63

Abstract:
This article examines the tax implications for shareholders and companies where share capital is returned or streamed to shareholders, applying from 1 July 1998.

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Author profile

Mark Northeast CTA
Mark is a consultant to Pitcher Partners Melbourne. Mark specialises in advising privately owned businesses, and has been an active participant for over 10 years in various ATO forums concerning professional practices. He is currently an external participant member of the ATO’s Professional Firms Working Group. Mark is a regular presenter for The Tax Institute, CPA Australia, the Institute of Chartered Accountants in Australia and the Law Institute of Victorian on professional practice matters. - Current at 30 June 2015
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