Skip to main content
shopping_cart

Your shopping cart is empty

Capital benefits and capital streaming

Published on 11 Nov 99 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper discusses capital benefits and capital streaming, with a focus on: sections 46A to 45D, application to certain types of transactions, how wide is the meaning of 'the provision of a capital benefit', what is the meaning of 'streams the provision of a capital benefit'.

Author profile:

Ernie CHANG
Ernest joined Greenwoods & Freehills in 1989 and advises on a wide range of corporate tax matters. This includes advising on leveraged leases, public company floats, due diligence investigations, foreign source income, corporate restructuring, schemes of arrangement, management buyouts, overseas investment in Australia, employee share acquisition schemes, privatisation and project finance. His experience extends across a range of industries, including manufacturing, property and banking and finance.
Current at 26 September 2007 Current at 26 September 2007 Click here to expand/collapse more articles by Ernie CHANG.
 

 

This was presented at NSW Annual Intensive Retreat 1999 .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Interest deductions: perennial problems

Author(s):  Robert O'CONNOR

Materials from this session:

Selected tax cases of 1999

Author(s):  Robert Allerdice

Materials from this session:

Taxation of dividends

Author(s):  David J WILLIAMS

Materials from this session:

Dividend stripping

Author(s):  Jim MCMILLAN,  Mark POOLE

Materials from this session:

Capital benefits and capital streaming

Author(s):  Ernie CHANG

Materials from this session:

CGT and the business profits article

Author(s):  The Hon. Justice Ian GZELL

Materials from this session:

GST special topic - concept of taxable supply

Author(s):  Richard J VANN

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse