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Dividend stripping

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

This seminar paper discusses dividend stripping, with a focus on sections 46A and 177E, the application to particular types of transactions, ATO's main concern.

Author profiles:

Mark POOLE
Mark is a Partner in KPMG’s Corporate Tax Division and Legal Practitioner Director of KPMG Tax Lawyers Pty Limited. Mark specialises in taxation of capital raisings and mergers & acquisitions. Mark joined KPMG after working for 15 years with another Big Four accounting firm and four years as a solicitor. Mark has written numerous technical papers in the areas of corporate restructures and the taxation of debt and equity. He was educated at St John’s College, Cambridge and has a honours degree in law from Monash University, Victoria.
Current at 9 February 2009
Click here to expand/collapse more articles by Mark POOLE.
 
Jim MCMILLAN

Click here to expand/collapse more articles by Jim MCMILLAN.

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:

 

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