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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

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

Prof Richard Vann CTA
Richard is Challis Professor of Law at the University of Sydney and has taught at Harvard and NYU Law Schools and the Universities of Amsterdam, London and Oxford. Richard has worked in the past at the IMF and OECD and held many Government consultancies in Australia and elsewhere. He has been a consultant for specialist tax firm Greenwoods & Herbert Smith Freehills since 1985. Richard specialises in corporate and international taxation on which he has published widely both in Australia and internationally. - Current at 11 July 2019
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