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Corporate distributions and fundraising in light of recent developments paper

Published on 11 Oct 07 by VICTORIAN DIVISION, THE TAX INSTITUTE

Recent cases have upset the conventional wisdom about the tax treatment of corporate distribution rights. This paper places these decisions in context and explores current and future developments in corporate fund-raising with special reference to the following:

  • what distributions are dividends under s6?
  • what makes a dividend taxable under s44 after Condell?
  • circumstances in which non-dividend distributions are taxable after the High Court’s decision in McNeil and the Governments consequent annoucement
  • structuring rights issues.

Author profile:

Richard Shaddick FTI
Richard is a Director in the Melbourne office of Greenwoods & Freehills. He has specialise in international taxation for many years, especially (since 1990) in the Australian taxation of controlled foreign companies (CFCs). Apart from advising private sector clients in this area, Richard also serves on the Rulings Panel of the Australian Taxation Office, and has consulted extensively with the Treasury Department on the redesign of the CFC legislation. Current at 01 July 2010 Click here to expand/collapse more articles by Richard SHADDICK.
 

This was presented at 46th Victorian State Convention: Feast of Delicacies.

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Individual sessions

Innovative capital raisings

Author(s):  Paul ABBEY

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Corporate distributions and capital management issues

Author(s):  Tim NEILSON

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The Commissioner's Role in Interpreting Tax Law and Emerging Issues for Advisers

Author(s):  Jennifer BATROUNEY

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Defending the trust ramparts

Author(s):  Graeme HALPERIN

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