Published on 09 Sep 04
by VICTORIAN DIVISION, THE TAX INSTITUTE
The important aspects of a range of current financial investments and their tax treatment are examined in this paper. These include:
- dividend imputation
- the need to pass on franking credits
- interest on borrowings to buy back shares
- absolute return and hedge funds
- emerging market funds and private equity
- hybrid securities
- exchange trade funds.
Stephen Carpenter CTA
Stephen, a tax partner with KPMG, has extensive experience advising Australian and foreign corporate groups on the Australian income tax issues associated with mergers, acquisitions, divestments, restructures and capital management strategies. Stephen is the leader of KPMG's tax practice in Melbourne. Current at 15 August 2013
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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