Published on 29 Aug 2001
| Took place at All Seasons Premier Menzies Hotel, Sydney
This seminar is designed to give the tax practitioner a complete update on the many tax changes affecting share investors, including, imputation credits, capital and revenue gains on share investments, non cash and part cash transactions, warrants.
Get a 20% discount when you buy all the items from this event.
Author(s): Gil LEVY This seminar paper deals with imputation credits, covering:
The calculation of credits received by individuals either directly or through trust; Who is entitled to refunds of excess credits; A review of the 45 day rule; Issues with dividend streaming.
Author(s): Jeremy HIRSCHHORN This seminar paper discusses capital and revenue gains on share investments, focusing on: Taxation regimes applicable to gains and losses on sales of shares, CGT discount method, Individuals owning shares through interposed entities.
Author(s): Neil WICKENDEN This seminar paper considers the income tax consequences to share investors of share buy backs and scrip-for-scrip exchanges. In passing, it also considers returns of capital on shares.
Author(s): Bill TESTA This paper discusses Australian income tax issues associated with portfolio investments in shares in foreign companies, by an Australian resident taxpayer with no other presence overseas.