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Share Capital Account Tainting

Published on 21 Jun 2006 | Took place at RACV Club, Melbourne, VIC

“Share Capital Account Tainting” is a concept that over the last four years had disappeared into a legislative abyss, but is now very much back with a vengeance. With the introduction of Taxation Laws Amendment (2006 Measures No.3) Bill 2006 on 25 May 2006, the issue of share capital account tainting again demands the attention of all corporate taxpayers.

The tainting of a share capital account can potentially have disastrous consequences. In addition to providing an overview of the relevant concepts and concerns, these materials consider how the proposed new provisions will interact with both the tax consolidation regime and the Australian equivalent of International Financial Reporting Standards (AIFRS). They also examine what these provisions mean for share-based remuneration arrangements.

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Individual sessions

What is tainting?

Author(s):  Sarah BERNHARDT

This presentation covers:

  • what is share capital account tainting and where has it been?
  • what do these provisions mean for share based payment transactions?
Materials from this session:

Share capital tainting

Author(s):  Richard BUCHANAN

This presentation covers:

  • what consequences tainting share capital has for companies and their shareholders
  • share capital account tainting and AIFRS - do we have a resolution for this risk?
  • how does share capital account tainting interact with tax consolidation?
Materials from this session: