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'.
Ernest Chang, FTI, is a Partner in Pricewaterhouse Cooper's International and Financial Services Tax practice in Sydney and is the Financial Services Tax Leader in Australia. Ernie has over 20 years experience advising on primarily corporate and international taxation. Prior to recently joining PwC, he was a Partner for over 15 years at another premium tax practice. He advises on a wide range of corporate tax matters including capital management, international mergers and acquisitions, due diligence investigations, foreign source income, corporate restructuring, schemes of arrangement, management buyouts, overseas investment in Australia, employee share acquisition schemes and privatisation.
- Current at
12 July 2013