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Utilising flexible share rights paper

Published on 26 Mar 14 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • issues to address
  • value shifting
  • Division 974 – debt/equity rules
  • Division 152
  • subdivision 204-D – dividend streaming
  • Part IVA and dividend stripping.

Author profile:

John Ioannou

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This was presented at 29th National Convention .

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Independent review and dispute resolution

Author(s):  Deborah HASTINGS

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Alternative dispute resolution and the Australian Taxation Office

Author(s):  Judy SULLIVAN

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Commissioner's address

Author(s):  Chris JORDAN

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