Published on 05 Mar 10
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- current trends
- scrip for scrip versus cash
- pre-sale dividends
- trends with s 45B
- financing instruments
- tax consolidation issues.
Michael Chang FTIA is an Executive Director in the Corporate Tax Division of Ernst & Young with specialist experience in major infrastructure projects for private equity organisations and managed funds. His focus is on income tax issues related to domestic and outbound expansions for Australian organisations.
Current at 1 August 2008 Current at 30 September 2008
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