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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
Richard Shaddick FTIA is a Director of Greenwoods & Freehills in Melbourne. He has extensive experience in international taxation with his primary area of interest being the taxation of controlled foreign companies. Richard is a member of the Public Rulings Panel of the Australian Taxation Office. He is a former State & National Councillor of the Taxation Institute, and a former Australian President of the International Fiscal Association. He represented the Taxation Institute on the Tax Treaties Advisory Panel from 1997-2006. He is an occasional member of the GAAR Panel. - Current at 11 March 2009
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This was presented at 46th Victorian State Convention: Feast of Delicacies .

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Individual sessions

Innovative capital raisings

Author(s):  Paul ABBEY

Materials from this session:



Corporate distributions and capital management issues

Author(s):  Tim NEILSON

Materials from this session:












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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