Published on 01 Oct 06
by "THE TAX SPECIALIST" JOURNAL ARTICLE
This article reviews the conditions that cause the operation of the new share capital tainting provisions, and outlines the operation of the provisions, exclusions from the provisions, and transitional rules. In addition the article examines some of the potential issues that may arise from the application of the share capital tainting regime.
Hamed is Senior Manager, National Tax at Ernst & Young.
Current at October 2006
Click here to expand/collapse more articles by Hamed TALIB.
Rodney is Associate Professor, Faculty of Law, UTS
Click here to expand/collapse more articles by Rodney FISHER.