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Re-introducing the share capital tainting rules

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.

Author profiles:

Hamed TALIB
Hamed is Senior Manager, National Tax at Ernst & Young.
Current at October 2006 Current at 09 October 2006 Click here to expand/collapse more articles by Hamed TALIB.
 
Rodney FISHER
Rodney is Associate Professor, Faculty of Law, UTS Current at 14 December 2012 Click here to expand/collapse more articles by Rodney FISHER.

 

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